# The Value Added Tax Regulations 1995, Regulation 4B

Extent: E+W+S+N.I.

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

---
Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/4B (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-4B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.