The Value Added Tax (Amendment) (No. 3) Regulations 2004

JurisdictionUK Non-devolved
CitationSI 2004/1675

2004 No. 1675


The Value Added Tax (Amendment) (No. 3) Regulations 2004

Made 1st July 2004

Laid before the House of Commons 1st July 2004

Coming into force 22th July 2004

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(2), 3(4), 25(1), 49(2), 49(3) and 58 of and Schedule 1 paragraph 17, Schedule 2 paragraph 9, Schedule 3 paragraph 10, Schedule 3A paragraph 8 and Schedule 11 paragraphs 2(1), 2(11) and 7(1) to the Value Added Tax Act 19941, sections 133(1), 133(2) and 133(5) of the Finance Act 19992, and section 143(1) of and Schedule 38 paragraphs 1(1), 1(2), 2(1), 2(2), 3(1), 3(2), 3(3), 4(1), 4(2), 4(3), 5 and 7(1) to the Finance Act 20003, hereby make the following regulations:

These Regulations may be cited as the Value Added Tax...
S-1 These Regulations may be cited as the Value Added Tax...

1.—(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2004 and come into force on 22nd July 2004.

(2) The Value Added Tax (Electronic Communications) (Incentives) Regulations 20014are revoked (incentive for making VAT return by way of electronic return system).

(3) The Value Added Tax Regulations 19955are amended as follows.

Electronic registration, etc.
S-2 Electronic registration, etc.

Electronic registration, etc.

2.—(1) In regulation 5(1), for “or 6(1)” substitute “, 6(1) or 7(1)”.

(2) After regulation 5(3), insert—


“4 A notification subject to or required by paragraph (1), (2) or (3) may be made instead using an electronic communications system that remains specified for the purpose in a current general direction given by the Commissioners.

A system specified for a purpose of paragraph (1) may modify or dispense with any particular required for that purpose by that paragraph.


5 The time a notification is made using such a system corresponds to when a fully mechanised feature of that system generates a relevant acknowledgement.


6 If such a feature does not generate an acknowledgement, but would do so in the circumstances alleged, a relevant notification is not made using that system in those alleged circumstances.


7 Paragraphs (5) and (6) apply as conclusive presumptions.


8 Paragraph (4) only applies to a notification that is envisaged by a current direction.


9 Paragraph (4) does not apply at a notification’s deadline if the system specified for that notification is not then functioning.

A notification’s deadline is the latest time by which it is required to be made.


10 The Commissioners need not give a general direction pursuant to paragraph (4).


11 Any general direction under paragraph (4) must specify both the form of an electronic communications system and the sole circumstances in which it may be used, and may specify different forms or circumstances for different cases.


12 A system need not include a feature of the type envisaged by paragraph (5) or (6).


13 A direction is not current for the purposes of paragraphs (4) and (8) to the extent that it is varied, replaced or revoked by another Commissioners' direction.


14 A notification made under paragraph (4) carries the same consequences as a notification under paragraph (1), (2) or (3) (as appropriate), except in relation to any matter for which alternative or additional provision is made by or under paragraphs (4) to (7).”.

Transfers of going concerns
S-3 Transfers of going concerns

Transfers of going concerns

3. In regulation 6(3)(a), for “41” substitute “40”.

Electronic returns, etc. and electronic payments

Electronic returns, etc. and electronic payments

S-4 In regulation 25(4A), omit the expression “on an electronic...

4.—(1) In regulation 25(4A), omit the expression “on an electronic version of Form 4 or Form 5 (as appropriate)”.

(2) For regulation 25(4D), substitute—


“4D A direction under paragraph (4C)(a) may in particular—

(a) modify or dispense with any requirement of Form 4 or Form 5 (as appropriate);

(b) specify circumstances in which the electronic return system may be used, or not used, by or on behalf of the person required to make the return.

For the purposes of sub-paragraph (b), the direction may specify different circumstances for different cases.”.

(3) In regulation 25(4F), for “(4D) above” substitute “(4J) below”.

(4) In regulation 25(4F)(c), for “making” substitute “delivering”.

(5) For regulations 25(4J) to 25(4L), substitute—


“4J No return shall be treated as having been made using an electronic return system unless the conditions imposed by paragraph (4C) are satisfied.

The condition in paragraph (4C)(a) incorporates the matters mentioned in paragraph (4D).



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