Amendment of the Value Added Tax Regulations 1995
This section has no associated Explanatory Memorandum
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”.