{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2018/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2018/regulation-4.json",
  "legislation": "uksi/2018/261",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2018",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 25A—\n(a) before paragraph (1) insert—\n“(A1) Where a person makes a return required by regulation 25 by means of electronic communications using functional compatible software, such a method of making a return shall be referred to in this Part as a “compatible software return system”.”;\n(b) in paragraph (1) after “electronic communications” insert “other than functional compatible software”;\n(c) after paragraph (2) insert—\n“(2A) A person who is subject to the requirements of regulation 32A, including by virtue of an election in accordance with regulation 32C, must make a return required by regulation 25 using a compatible software return system.”;\n(d) in paragraph (3) for “paragraph (6) below” substitute “paragraphs (2A) above and (6) below”;\n(e) in paragraphs (4), (8), (10)(b), (11), (12)(a) to (c), (13), (14), (18)(a), and (20)(b) after “electronic return system” insert in each case “or a compatible software return system”;\n(f) in paragraph (15) before “(3)” insert “(2A) or”;\n(g) in paragraph 20(a) after “electronic return system,” insert “, a compatible software return system”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/261/regulation/4",
    "retrieved_at": "2026-10-28T23:01:15.744155+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}