2012 No. 33
The Value Added Tax (Amendment) Regulations 2012
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 25(1) of, and paragraph 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 19941; sections 132 and 133 of the Finance Act 19992 and sections 135 and 136 of the Finance Act 20023.
Citation, commencement and effect
1
These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2012.
2
These Regulations come into force on 1st April 2012 and have effect in relation to returns required by regulation 25 of the Value Added Tax Regulations 19954 made for any prescribed accounting period which commences on or after that date.
Amendment of the Value Added Tax Regulations 1995
3
Regulation 25A of the Value Added Tax Regulations 19955 is amended as follows.
4
For paragraph (3) substitute—
3
Subject to paragraph (6) below, a person who is registered for VAT must make a return required by regulation 25 using an electronic return system whether or not such a person is registered in substitution for another person under regulation 6 (transfer of a going concern).
5
Omit paragraph (5).
6
In paragraph (6)—
a
at the beginning, omit “However”;
b
in sub-paragraph (b) omit “at the time when he would otherwise be notified under paragraph (7) below”; and
c
for “is not a specified person for the purposes of this regulation” substitute “is not required to make a return required by regulation 25 using an electronic return system”.
7
Omit paragraph (7).
8
In paragraph (15)—
a
at the beginning insert “Subject to paragraph (15A)”;
b
omit “specified”.
9
After paragraph (15) insert—
15A
A person who—
a
on 31 March 2012 was registered for VAT with an effective date of registration before that date,
b
was not as at 31 March 2012 required to make a return required by regulation 25 using an electronic return system, and
c
fails to comply with paragraph (3),
is only liable to a penalty in relation to returns made for prescribed accounting periods which end on or after 31 March 2013.
10
In paragraph (16) omit “specified”.
11
In paragraph (18)(a) for “a specified person” substitute “a person required to make a return required by regulation 25 using an electronic return system”.
12
In paragraph (19) omit “paragraph (5)(b) above and”.
13
In paragraph (21) omit “(5),”.
14
Omit paragraph (22)(a).
(This note is not part of the Regulations)