# The Value Added Tax (Amendment) (No. 2) Regulations 2012, Regulation 14: General amendments


In regulation 25A —
(a) in paragraph (2), for “on the form numbered 4 in Schedule 1 to these Regulations (“Form 4”) or, in the case of a final return, on the form numbered 5 in Schedule 1 to these Regulations (“Form 5”)” substitute “or a final return on the relevant form specified in a notice published by the Commissioners”;
(b) in paragraph (9) for “must be made on Form 4” to the end substitute “or 25(4) must be made on the relevant form specified in a notice published by the Commissioners”; and
(c) in paragraph (10)(a) for “Form 4 or Form 5 (as appropriate)” substitute “the relevant form specified in a notice published by the Commissioners”.

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Source: https://www.legislation.gov.uk/uksi/2012/1899/regulation/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.