Modifications etc. (not altering text)
C1Pt. 5 applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 34 (with reg. 33); S.I. 2020/1641, reg. 2, Sch.
C2Pt. 5 applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 16 (with reg. 15); S.I. 2020/1641, reg. 2, Sch.
32B—(1) The requirements imposed by regulation 32A do not apply to a person—
(a)who the Commissioners are satisfied is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications, or
(b)for whom an insolvency procedure as described in any of paragraphs (a) to (f) of section 81(4B) of the Act is applied, or
(c)for whom the Commissioners are satisfied that it is not reasonably practicable to make a return using a compatible software return system for reasons of disability, age, remoteness of location or any other reason.
F2(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) The [F3exemption under paragraph (1)(b) does] not apply if a person has elected not to be exempt in accordance with regulation 32C.]
Textual Amendments
F1Regs. 32A-32C inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2018 (S.I. 2018/261), regs. 1, 7
F2Reg. 32B(2)-(5) omitted (1.4.2022) by virtue of The Value Added Tax (Amendment) Regulations 2021 (S.I. 2021/986), regs. 1(1), 2(a) (with reg. 1(2))
F3Words in reg. 32B(6) substituted (1.4.2022) by The Value Added Tax (Amendment) Regulations 2021 (S.I. 2021/986), regs. 1(1), 2(b) (with reg. 1(2))