The Value Added Tax (Amendment) (No.3) Regulations 2014
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Change 1
9 Amendment of the Value Added Tax Regulations 1995
After Part 25 (distress and diligence) insert— PART 26 UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: REGISTRATION Interpretation 214. (1) In this Part— “applicant” means a person making a registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act; “principal VAT Directive” means Council Directive 2006/112/EC. (2) In regulations 215 and 216, references to a number allocated under Article 362 of the principal VAT Directive mean a number allocated at any time under that Article. Registration requests: Non-Union scheme 215. A registration request under paragraph 4 of Schedule 3B to the Act must contain details of— (a) any VAT identification number or tax reference number by which the applicant is identified for VAT purposes by any member State in accordance with Article 214, Article 239 or Article 240 of the principal VAT Directive, and the name of that member State; (b) any number previously allocated to the applicant by any member State under Article 362 of the principal VAT Directive, or otherwise for the purposes of Article 369d of the principal VAT Directive, and the name of that member State. Registration requests: Union scheme 216. A registration request under paragraph 5 of Schedule 3BA to the Act must contain the following information— (a) any VAT identification number or tax reference number by which the applicant is identified for VAT purposes by any member State in accordance with Article 214, Article 239 or Article 240 of the principal VAT Directive, and the name of that member State; (b) any number previously allocated to the applicant by any member State under Article 362 of the principal VAT Directive, or otherwise for the purposes of Article 369d of the principal VAT Directive, and the name of that member State; (c) where the applicant has previously been identified under a non-UK special scheme, the date the applicant ceased to be so identified; (d) whether the applicant is treated as a member of a group under any of sections 43A to 43D of the Act; and (e) the name of any member States in which the applicant has a fixed establishment, and the address of each such fixed establishment. Registration requests: declaration 217. A registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act must also contain a declaration by the applicant that the information the applicant has provided in the registration request is accurate and complete to the best of the applicant’s knowledge. Communications with the Commissioners 218. A registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act 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. .
9 Amendment of the Value Added Tax Regulations 1995
After Part 25 (distress and diligence) insert— PART 26 UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: REGISTRATION Interpretation 214. (1) In this Part— “applicant” means a person making a registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act; “principal VAT Directive” means Council Directive 2006/112/EC. (2) In regulations 215 and 216, references to a number allocated under Article 362 of the principal VAT Directive mean a number allocated at any time under that Article. Registration requests: Non-Union scheme 215. A registration request under paragraph 4 of Schedule 3B to the Act must contain details of— (a) any VAT identification number or tax reference number by which the applicant is identified for VAT purposes by any member State in accordance with Article 214, Article 239 or Article 240 of the principal VAT Directive, and the name of that member State; (b) any number previously allocated to the applicant by any member State under Article 362 of the principal VAT Directive, or otherwise for the purposes of Article 369d of the principal VAT Directive, and the name of that member State. Registration requests: Union scheme 216. A registration request under paragraph 5 of Schedule 3BA to the Act must contain the following information— (a) any VAT identification number or tax reference number by which the applicant is identified for VAT purposes by any member State in accordance with Article 214, Article 239 or Article 240 of the principal VAT Directive, and the name of that member State; (b) any number previously allocated to the applicant by any member State under Article 362 of the principal VAT Directive, or otherwise for the purposes of Article 369d of the principal VAT Directive, and the name of that member State; (c) where the applicant has previously been identified under a non-UK special scheme, the date the applicant ceased to be so identified; (d) whether the applicant is treated as a member of a group under any of sections 43A to 43D of the Act; and (e) the name of any member States in which the applicant has a fixed establishment, and the address of each such fixed establishment. Registration requests: declaration 217. A registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act must also contain a declaration by the applicant that the information the applicant has provided in the registration request is accurate and complete to the best of the applicant’s knowledge. Communications with the Commissioners 218. A registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act 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. .
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