# The Value Added Tax (Amendment) Regulations 2012, Regulation 4: Amendment of the Value Added Tax Regulations 1995


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).”.

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Source: https://www.legislation.gov.uk/uksi/2012/33/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2012/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.