The Value Added Tax Regulations 1995

[F14B.—(1) A specified communication is—U.K.

(a)an application under section 43B(1), (2)(d) or (3) of the Act (Groups: applications);

(b)a notification under regulation 5(1), (2) or (3) (registration and notification);

(c)an application under regulation 6(1)(d) (transfer of a going concern);

(d)a notification under regulation 10(1) or (4) (VAT representatives);

(e)an application under regulation 52(1) (annual accounting scheme: eligibility);

(f)a notification under regulation 54(2) (annual accounting scheme: termination);

(g)a notification under regulation 55(1)(d) (annual accounting scheme: termination);

(h)a notification under regulation 55B(1)(a) (flat-rate scheme for small businesses: notification of desire to join the scheme); F2...

(i)a notification under regulation 55Q(1)(e) (flat-rate scheme for small businesses: notification of decision to withdraw from the scheme); F3[F4...

(j)a notification under paragraph (3) [F5, (3A) or (4)] of regulation 148A (notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT)][F6; and

(k)claim under regulation 201 (claim for refund of VAT made pursuant to section 35 of, or paragraph 18A of Schedule 9ZA to, the Act.]]

Textual Amendments