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Regulation 4B F1

United Kingdom

(1)

A specified communication is—

(a)

an application under section 43B(1), (2)(d) or (3) of the Act (Groups: applications);

(b)

a notification under regulation 5(1), (2) or (3) (registration and notification);

(c)

an application under regulation 6(1)(d) (transfer of a going concern);

(d)

a notification under regulation 10(1) or (4) (VAT representatives);

(e)

an application under regulation 52(1) (annual accounting scheme: eligibility);

(f)

a notification under regulation 54(2) (annual accounting scheme: termination);

(g)

a notification under regulation 55(1)(d) (annual accounting scheme: termination);

(h)

a notification under regulation 55B(1)(a) (flat-rate scheme for small businesses: notification of desire to join the scheme); F2...

(i)

a notification under regulation 55Q(1)(e) (flat-rate scheme for small businesses: notification of decision to withdraw from the scheme); F3F4...

(j)

a notification under paragraph (3) F5, (3A) or (4) of regulation 148A (notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT)F6; and

(k)

claim under regulation 201 (claim for refund of VAT made pursuant to section 35 of, or paragraph 18A of Schedule 9ZA to, the Act.

Annotations

Textual amendments

F1

Regs. 4A, 4B inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 5

F2

Word in reg. 4B(1)(h) omitted (15.4.2013) by virtue of The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 4(a)

F3

Word in reg. 4B(1) omitted (5.12.2023) by virtue of The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 (S.I. 2023/1201), regs. 1(1), 2(2)(a) (with reg. 1(2))

F4

Reg. 4B(1)(j) and word inserted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 4(b)

F5

Words in reg. 4B(1)(j) inserted (1.4.2014) by The Value Added Tax (Amendment) Regulations 2014 (S.I. 2014/548), regs. 1, 3

F6

Reg. 4B(1)(k) and word inserted (5.12.2023) by The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 (S.I. 2023/1201), regs. 1(1), 2(2)(b) (with reg. 1(2))