Amendment of the Value Added Tax Regulations 1995

4.  Regulation 25A (making of returns) of the Value Added Tax Regulations 1995(1) 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.”.