The Value Added Tax (Amendment) Regulations 2012 No. 33

Amendment of the Value Added Tax Regulations 1995

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”.