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.