Regulation 5 Amendment of the Value Added Tax Regulations 1995
After regulation 31(1)(k) insert—
“(l)where the taxable person is subject to the requirements of regulation 32A, the electronic account required by that regulation.”.
After regulation 31(1)(k) insert—
“(l)where the taxable person is subject to the requirements of regulation 32A, the electronic account required by that regulation.”.