The Value Added Tax (Amendment) (No. 4) Regulations 2009

This section has no associated Explanatory Memorandum

3.  In regulation 25 (making of returns)—

(a)in paragraph (1)—

(i)for “on the form numbered 4 in Schedule 1 to these Regulations (“Form 4”)” substitute “in the manner prescribed in regulation 25A”,

(ii)for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,

(iii)for “true” substitute “correct”;

(b)in paragraph (4)—

(i)for “on the form numbered 5 in Schedule 1 to these Regulations (“Form 5”)” substitute “in the manner prescribed in regulation 25A”,

(ii)for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,

(iii)for “true” substitute “correct”; and

(c)omit paragraphs (4A) to (4M).