# The Value Added Tax (Amendment) Regulations 2012, Regulation 6: Amendment of the Value Added Tax Regulations 1995


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”.

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Source: https://www.legislation.gov.uk/uksi/2012/33/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2012/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.