Amendment of the Value Added Tax Regulations 1995

10.—(1) In Part 26 (UK Union and Non-Union Special Accounting Schemes: Registration), as inserted by regulation 9, for regulation 218 substitute—

“218.   The following communications must be made by using the electronic portal set up by the Commissioners for the purpose of implementing Sections 2 and 3 of Chapter 6 of Title XII to the principal VAT Directive —

(a) a registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act;

(b) the information required by paragraph 7 of Schedule 3B or paragraph 6 of Schedule 3BA to the Act;

(c) a return required under paragraph 11 of Schedule 3B or paragraph 9 of Schedule 3BA to the Act.”.

(2) For the heading of Part 26, substitute “UK Union and Non-Union Special Accounting Schemes: Registration, Notification of Changes, and Returns”.