{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-4B",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-4B.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/4B",
  "kind": "regulation",
  "number": "4B",
  "heading": null,
  "text": "(1) A specified communication is—\n(a) an application under section 43B(1), (2)(d) or (3) of the Act (Groups: applications);\n(b) a notification under regulation 5(1), (2) or (3) (registration and notification);\n(c) an application under regulation 6(1)(d) (transfer of a going concern);\n(d) a notification under regulation 10(1) or (4) (VAT representatives);\n(e) an application under regulation 52(1) (annual accounting scheme: eligibility);\n(f) a notification under regulation 54(2) (annual accounting scheme: termination);\n(g) a notification under regulation 55(1)(d) (annual accounting scheme: termination);\n(h) a notification under regulation 55B(1)(a) (flat-rate scheme for small businesses: notification of desire to join the scheme); ...\n(i) a notification under regulation 55Q(1)(e) (flat-rate scheme for small businesses: notification of decision to withdraw from the scheme); ...\n(j) a notification under paragraph (3) , (3A) or (4) of regulation 148A (notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT); and\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/4B",
    "retrieved_at": "2026-10-29T13:01:01.982800+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}