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Regulation 6 Amendment of the Value Added Tax Regulations 1995

Original text. Later amendments are not shown.

In paragraph (6)—

(a)

at the beginning, omit “However”;

(b)

in sub-paragraph (b) omit “at the time when he would otherwise be notified under paragraph (7) below”; and

(c)

for “is not a specified person for the purposes of this regulation” substitute “is not required to make a return required by regulation 25 using an electronic return system”.