Regulation 12(a) of the Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 and regulation 4 of the Value Added Tax (General) (Amendment) Regulations 1986 are revoked.
(a)in paragraph (1), for the reference to “paragraph 3 or 4 of Schedule 1” there shall be substituted a reference to “paragraph 3(1) or 4(1) of Schedule 1” and for the reference to “paragraph 5 or 11(1)(b) of the said Schedule” there shall be substituted a reference to “paragraph 5, 11(1)(b) or 11A of the said Schedule”.
(b)in paragraph (3), in the reference to “paragraph 7, 8, 9 or 10 of Schedule 1” there shall be deleted the reference to “paragraph 8” and for the reference to “21 days” there shall be substituted a reference to “30 days”.
(c)for paragraph (4), there shall be substituted the following:“4 Every notification by a registered person under paragraph 7 of Schedule 1 to the Act shall be made in writing to the Commissioners stating the date upon which he ceased to make taxable supplies.”
(d)for paragraph (6), there shall be substituted the following:“6 An application under paragraph (5) of this regulation shall constitute notification under paragraph 7 of Schedule 1 to the Act, or a request under paragraph 9 of Schedule 1 to the Act.”
For regulation 8, there shall be substituted the following:“8 Where a person registered under paragraph 5 or 11(1)(b) of Schedule 1 to the Act no longer intends to make taxable supplies in the course or furtherance of his business he shall notify that matter to the Commissioners within 30 days of forming that intention.”
In regulation 46(a), for the words “taxable person” there shall be substituted the words “taxable person importing the goods in the course of his business”.
(a)for paragraph (3), there shall be substituted the following:“3 Save as the Commissioners may otherwise allow, where for the purposes of this Part of these Regulations the Commissioners have made a requirement of any person pursuant to regulation 63 —a then the period in respect of which taxable supplies were being made by the person who died or became incapacitated shall end on the day previous to the date when death or incapacity took place; andb a return made on his behalf shall be furnished in respect of that period no later than the last day of the month next following the end of that period; andc the next period shall start on the day following the aforesaid period and it shall end, and all subsequent periods shall begin and end, on the dates previously determined under regulation 58(1).”
(b)in paragraph 4(c), after the reference to “paragraph 11(1)(b)” insert “paragraph 11A”.