The Value Added Tax (Amendment) (No. 2) Regulations 2014

• Citation: S.I. 2014/1497
• Sections: 4

Section 1 Citation, commencement and effect

These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2014.

Section 2 Citation, commencement and effect

These Regulations come into force on 1st July 2014 and have effect in relation to—

(a) supplies made on or after that date; and

(b) returns required by regulation 25 of the Value Added Tax Regulations 1995 made for any prescribed accounting period which commences on or after that date.

Section 3 Amendment of the Value Added Tax Regulations 1995

In regulation 23A of the Value Added Tax Regulations 1995 (reverse charge sales statements: interpretation of Part 4A) in the definition of “relevant supply” insert at the end “other than a supply of gas or electricity”.

Section 4 Amendment of the Value Added Tax Regulations 1995

Regulation 25A (making of returns) of the Value Added Tax Regulations 1995 is amended as follows—

(a) in paragraph (3) after “system” insert “that that person is required or authorised to use”;

(b) in paragraph (6) at the end of sub-paragraph (b) insert—

, or

(c) for whom the Commissioners are satisfied that it is not reasonably practicable to make a return using an electronic return system (including any electronic return system that that person is authorised to use) for reasons of disability, age, remoteness of location or any other reason

(c) in paragraph (10) after sub-paragraph (b) insert—

(c) approve telephone filing as a form of electronic return system for use by specified categories of persons.