Regulation 22B F1

(1)

Where F2statements are to be submitted under regulation 22 and F322ZZA in respect of periods ending on the same day, the statements may be submitted on a single form.

(2)

A taxable person may submit a statement under regulation F422 or 22ZZA on paper or on-line using an electronic portal provided by the Commissioners for that purpose.

(3)

A taxable person who is required to submit a statement under regulation F522 or 22ZZA must do so—

(a)

where the statement is submitted on-line, not later than 21 days from the end of the period to which the statement relates,

(b)

in every other case, not later than 14 days from the end of the period to which the statement relates.

Annotations

Textual amendments

F1: Regs. 22A-22C inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 6 (with reg. 18)
F2: Words in reg. 22B(1) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(5)(c)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F3: Word in reg. 22B(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 42(a) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.
F4: Words in reg. 22B(2) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 42(b) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.
F5: Words in reg. 22B(3) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 42(b) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.