# The Value Added Tax (Amendment) (No. 4) Regulations 2009, Regulation 3


In regulation 25 (making of returns)—
(a) in paragraph (1)—
(i) for “on the form numbered 4 in Schedule 1 to these Regulations (“Form 4”)” substitute “in the manner prescribed in regulation 25A”,
(ii) for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,
(iii) for “true” substitute “correct”;
(b) in paragraph (4)—
(i) for “on the form numbered 5 in Schedule 1 to these Regulations (“Form 5”)” substitute “in the manner prescribed in regulation 25A”,
(ii) for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,
(iii) for “true” substitute “correct”; and
(c) omit paragraphs (4A) to (4M).

---
Source: https://www.legislation.gov.uk/uksi/2009/2978/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.