{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/regulation-6.json",
  "legislation": "uksi/2012/1899",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Registration and notification",
  "text": "In regulation 5 (registration and notification)—\n(a) in paragraph (1)—\n(i) after the first use of “Schedule 1,” insert “paragraph 5(1), 6(1) or (13)(3) of Schedule 1A,” ,\n(ii) for “in forms numbered 1, 6, 7 and 7A respectively in Schedule 1 to these Regulations and shall be made in those forms” substitute “in the relevant form specified in a notice published by the Commissioners and shall be made in that form”, and\n(iii) for “the form numbered 2 in that Schedule” substitute “the relevant form specified in a notice published by the Commissioners”;\n(b) in paragraph (2)—\n(i) after “Schedule 1,” insert “paragraph 7, 8 or 9(1) of Schedule 1A,”, and\n(ii) omit “in writing”;\n(c) in paragraph (3) omit “shall be made in writing to the Commissioners and”; and\n(d) omit paragraphs (4) to (14).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 1A was inserted by section 203 of, and Schedule 28 to, the Finance Act 2012 (c. 14) with effect from 1 December 2012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1899/regulation/6",
    "retrieved_at": "2026-10-29T01:24:44.680615+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}