Summary
1.Section 204 and Schedule 29 amend the Value Added Tax Act 1994 (‘VATA’) from 31 October 2012 so that the form and manner in which persons are required to make certain communications to the Commissioners for HM Revenue and Customs (“the Commissioners”) (and, in some cases, the particulars or information and documents to be provided) can be specified in regulations or in accordance with regulations. The communications are applications to register for VAT, make returns or statements, submit claims or request refunds, keep accounts, notify certain transactions and events and request certification. The section also makes consequential amendments to the Finance Acts 1996 and 2009 and updates a reference to EU law.
