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Regulation 4 Amendment of the Value Added Tax Regulations 1995

Original text. Later amendments are not shown.

For paragraph (3) substitute—

“(3)

Subject to paragraph (6) below, a person who is registered for VAT must make a return required by regulation 25 using an electronic return system whether or not such a person is registered in substitution for another person under regulation 6 (transfer of a going concern).”.