# The Value Added Tax (Disclosure of Avoidance Schemes) Regulations 2004, Regulation 2: Time of notification


(1) Where paragraph 6(1)(a) of Schedule 11A applies (VAT return affected by a notifiable scheme), the time prescribed for the purposes of paragraph 6(2) and (3) of that Schedule (duty to notify Commissioners) is the 30th day from the end of the last day specified by or under regulation 25 of the Value Added Tax Regulations 1995 for making the return.
(2) Where paragraph 6(1)(b) of Schedule 11A applies (claim for repayment of output tax or an increase in credit for input tax based on a scheme), the time prescribed for the purposes of paragraph 6(2) and (3) of that Schedule is the 30th day from the end of the date the claim is made.
(3) Paragraph (1) does not apply where the beginning of the prescribed accounting period for which the VAT return is made is earlier than the date these Regulations come into force.
(4) Paragraph (2) does not apply where the beginning of any prescribed accounting period in respect of which the claim is made is earlier than the date these Regulations come into force.

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Source: https://www.legislation.gov.uk/uksi/2004/1929/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.