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Finance Act 2012

Background Note

14.These amendments to VATA will allow the Commissioners of HM Revenue and Customs to determine the form of a number of specific communications (which were previously contained in Schedule 1 to the VAT Regulations 1995) in tertiary law. These prescribed VAT forms are a small subset of the total number of VAT forms that HMRC make available to businesses to facilitate notifications and other communications. The amendments will enable HMRC to update and revise the prescribed VAT forms without having to amend the VAT Regulations 1995 and therefore respond more quickly to changing business needs.

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


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