Regulation 9 Amendment of the Value Added Tax Regulations 1995

After paragraph (15) insert—

“(15A)

A person who—

(a)

on 31 March 2012 was registered for VAT with an effective date of registration before that date,

(b)

was not as at 31 March 2012 required to make a return required by regulation 25 using an electronic return system, and

(c)

fails to comply with paragraph (3),

is only liable to a penalty in relation to returns made for prescribed accounting periods which end on or after 31 March 2013.”.