Amendment of the Value Added Tax Regulations 19956
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”.