Regulation 4B F1
United Kingdom
A specified communication is—
an application under section 43B(1), (2)(d) or (3) of the Act (Groups: applications);
a notification under regulation 5(1), (2) or (3) (registration and notification);
an application under regulation 6(1)(d) (transfer of a going concern);
a notification under regulation 10(1) or (4) (VAT representatives);
an application under regulation 52(1) (annual accounting scheme: eligibility);
a notification under regulation 54(2) (annual accounting scheme: termination);
a notification under regulation 55(1)(d) (annual accounting scheme: termination);
a notification under regulation 55B(1)(a) (flat-rate scheme for small businesses: notification of desire to join the scheme); F2...
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))