Amendment of the Value Added Tax Regulations 19954
Regulation 25A (making of returns) of the Value Added Tax Regulations 19956 is amended as follows—
a
in paragraph (3) after “system” insert “that that person is required or authorised to use”;
b
in paragraph (6) at the end of sub-paragraph (b) insert—
, or
c
for whom the Commissioners are satisfied that it is not reasonably practicable to make a return using an electronic return system (including any electronic return system that that person is authorised to use) for reasons of disability, age, remoteness of location or any other reason
c
in paragraph (10) after sub-paragraph (b) insert—
c
approve telephone filing as a form of electronic return system for use by specified categories of persons.