Value Added Tax Citation and commencement 1 These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2012 and come into force in accordance with regulation 2. 2 1 Regulations 1, 2, 3, 9 and 17 come into force on 1st October 2012. 2 The remaining regulations come into force on 15th October 2012. Amendment to the Value Added Tax Regulations 1995 3 The Value Added Tax Regulations 1995 are amended as follows. 4 In regulation 2— a in the definition of “registered person” in paragraph (1), after “1,” insert “1A,”; b in paragraph (3) for “prescribed in Schedule 1 to these Regulations” substitute “specified in a notice published by the Commissioners”. Electronic communication 5 After regulation 4 (requirement, direction, demand or permission), insert— Electronic communication 4A 1 A specified communication may be made to the Commissioners using an electronic communications system. 2 Where an electronic communications system is used it must take a form approved by the Commissioners in a specific or general direction. 3 A direction under paragraph (2) may in particular— a modify or dispense with any requirement of a form mentioned in regulation 2(3) used to make a specified communication; b specify different forms of electronic communications system for different cases; and c specify different circumstances in which the electronic communications system may be used, or not used, by or on behalf of the person required to make the communication and specify different circumstances for different cases. 4 An electronic communications system shall incorporate an electronic validation process. 5 Subject to paragraph (6) below and unless the contrary is proved— a the use of an electronic communications system shall be presumed to have resulted in the making of a communication to the Commissioners only if this has been successfully recorded as such by the relevant electronic validation process; b the time of making a communication to the Commissioners using an electronic communications system shall be presumed to be the time recorded as such by the relevant electronic validation process; and c the person delivering a communication to the Commissioners shall be presumed to be the person identified as such by any relevant feature of the electronic communications system. 6 No communication shall be treated as having been made using an electronic communications system unless it is in the form required by paragraph (2). 7 A communication made using an electronic communications system carries the same consequences as a communication made in paper form. 8 In paragraph (2) “direction” refers only to a current direction, and a direction is not current to the extent that it is varied, replaced or revoked by another Commissioners’ direction. 4B 1 A specified communication is— a an application under section 43B(1), (2)(d) or (3) of the Act (Groups: applications); b a notification under regulation 5(1), (2) or (3) (registration and notification); c an application under regulation 6(1)(d) (transfer of a going concern); d a notification under regulation 10(1) or (4) ( VAT representatives); e an application under regulation 52(1) (annual accounting scheme: eligibility); f a notification under regulation 54(2) (annual accounting scheme: termination); g a notification under regulation 55(1)(d) (annual accounting scheme: termination); h a notification under regulation 55B(1)(a) (flat-rate scheme for small businesses: notification of desire to join the scheme); and i a notification under regulation 55Q(1)(e) (flat-rate scheme for small businesses: notification of decision to withdraw from the scheme). . Registration and notification 6 In regulation 5 (registration and notification)— a in paragraph (1)— i after the first use of “Schedule 1,” insert “paragraph 5(1), 6(1) or (13)(3) of Schedule 1A ,” , ii for “in forms numbered 1, 6, 7 and 7A respectively in Schedule 1 to these Regulations and shall be made in those forms” substitute “in the relevant form specified in a notice published by the Commissioners and shall be made in that form”, and iii for “the form numbered 2 in that Schedule” substitute “the relevant form specified in a notice published by the Commissioners”; b in paragraph (2)— i after “Schedule 1,” insert “paragraph 7, 8 or 9(1) of Schedule 1A,”, and ii omit “in writing”; c in paragraph (3) omit “shall be made in writing to the Commissioners and”; and d omit paragraphs (4) to (14). General amendments 7 In regulation 6 (transfer of a going concern)— a in paragraph (1)— i in sub-paragraph (b), after “Schedule 1” insert “or 1A”, ii in sub-paragraph (c), for “under that Schedule” wherever it occurs substitute “under either Schedule” and for “under paragraph 9 of that Schedule” substitute “under paragraph 9 of Schedule 1 to the Act”, iii in sub-paragraph (d) for “the form numbered 3 in Schedule 1 to these Regulations” substitute “the form specified in a notice published by the Commissioners”, and iv for “cancel the registration under Schedule 1” to the end substitute “cancel the registration under Schedule 1 or 1A to the Act of the transferor and register the transferee under Schedule 1 or 1A to the Act as appropriate with the registration number previously allocated to the transferor”; b in paragraph (2) after “Schedule 1” insert “or paragraph 7 of Schedule 1A”; and c in paragraph (3) after “Schedule 1” insert “or 1A”. 8 In regulation 10(1) (VAT representatives)— a for “on the form numbered 8 in Schedule 1 to these Regulations” substitute “in the form specified in a notice published by the Commissioners”; and b for “in that form” substitute “in that notice”. 9 After regulation 15A, insert— Change of liability: anti-forestalling invoices 15B 1 Where— a an anti-forestalling charge is due under Schedule 27 to the Finance Act 2012 in relation to any supply, b the person making the supply (“the supplier”) would have been required to provide the person to whom the supply is made (“the recipient”) with a VAT invoice under regulation 13 in respect of the supply at the time it was made had the supply been subject to the standard rate of VAT at that time, and c where the supply has been included in a VAT invoice, the supplier has not included the anti-forestalling charge in that VAT invoice, the supplier shall, within 45 days after the date when the anti-forestalling charge becomes due, provide the recipient with an invoice headed “Anti-forestalling charge invoice” and containing the particulars specified in paragraph (2) or (3) as appropriate. 2 Where the supply has not been included in a VAT invoice, the particulars are the particulars required in regulation 14. 3 Where the supply has been included in a VAT invoice which does not include the anti-forestalling charge, the particulars are— a the identifying number and date of issue of the anti-forestalling charge invoice, b the amount of the anti-forestalling charge to VAT, c the name, address and registration number of the supplier, d the name and address of the recipient, and e the identifying number and date of issue of the VAT invoice in which the supply was previously included. . 10 For regulation 22(2)(a) ( EC sales statements: submission of statements) substitute— a be made in the form specified in a notice published by the Commissioners, . 11 For regulation 22A(2)(a) substitute — a made in the form specified in a notice published by the Commissioners, . 12 For regulation 22C(3)(a) substitute— a be made in the form specified in a notice published by the Commissioners, . 13 In regulation 25 (making of returns)— a in paragraph (1)(b), after “Schedules 1,” insert “1A,”; and b in paragraph (4)(b), after “Schedule 1” insert “, paragraph 4 of Schedule 2 or paragraph 4 of Schedule 3”. 14 In regulation 25A — a in paragraph (2), for “on the form numbered 4 in Schedule 1 to these Regulations (“Form 4”) or, in the case of a final return, on the form numbered 5 in Schedule 1 to these Regulations (“Form 5”)” substitute “or a final return on the relevant form specified in a notice published by the Commissioners”; b in paragraph (9) for “must be made on Form 4” to the end substitute “or 25(4) must be made on the relevant form specified in a notice published by the Commissioners”; and c in paragraph (10)(a) for “Form 4 or Form 5 (as appropriate)” substitute “the relevant form specified in a notice published by the Commissioners”. 15 In regulation 34 (correction of errors), in paragraph (3) for “see regulation 25 and Schedule 1 Forms 4 and 5” substitute “see regulations 25 and 25A and the relevant forms specified in a notice published by the Commissioners”. 16 In regulation 99 (input tax and partial exemption: interpretation of Part XIV and longer periods)— a in paragraph (1)(c)(ii), after “Schedule 1,” insert “1A,”; b in paragraph (1)(d)(i), after “Schedule 1,” insert “1A,”; and c in paragraph (1)(e), after “Schedule 1,” insert “1A,”. 17 After regulation 113 (adjustments to the deduction of input tax on capital items: capital items to which this Part applies) insert— 113A 1 This regulation applies where— a the owner of an item described by regulation 113(2)(a) to (c) (“O”) (or a person to whom O has granted an interest in that item) uses that item to make a grant that falls within item 1(ka) of Group 1 of Schedule 9 to the Act , b apart from this regulation, the item would not be a capital item to which this Part applies, c O has, no later than 31st March 2013, decided to treat the item as a capital item for the purposes of this Part, and d O has made a written record of that decision specifying the date that it was made. 2 Where this regulation applies, for the item in question— a for “£250,000” in regulation 113(4)(a) substitute “£1”, but b no adjustment of deductions of input tax shall be made under this Part for any intervals ending before 1st October 2012 that fall within the period of adjustment for the capital item as prescribed in regulation 114. . 18 In regulation 145B(1) (fiscal warehousing: certificates), for “in the form numbered 17 in Schedule 1 to these Regulations” substitute “in the form specified in a notice published by the Commissioners”. 19 In regulation 145C (fiscal warehousing: certificates connected with services in fiscal or other warehousing regimes), for “in the form numbered 18 in Schedule 1 to these Regulations” substitute “in the form specified in a notice published by the Commissioners”. 20 In regulation 191(1) (repayments to third country traders: method of claiming)— a in sub-paragraph (a), for “the form numbered 9 in Schedule 1 to these Regulations” substitute “the form specified in a notice published by the Commissioners”; and b in sub-paragraph (b)(i), for “the form numbered 10 in Schedule 1 to these Regulations” substitute “the form specified in a notice published by the Commissioners”. 21 For regulation 201A (refunds to “do-it-yourself” builders: relevant form) substitute— 201A The relevant form for the purposes of a claim is— a form VAT 431NB where the claim relates to works described in section 35(1A)(a) or (b) of the Act ; and b form VAT 431C where the claim relates to works described in section 35(1A)(c) of the Act. . 22 In regulation 203 (flat-rate scheme for farmers: flat-rate scheme), in paragraph (2) after “1” insert “or 1A”. 23 In regulation 204(c) (flat-rate scheme for farmers: admission to the scheme), for “numbered 14 in Schedule 1 to these Regulations” substitute “specified in a notice published by the Commissioners”. 24 In regulation 205 (flat-rate scheme for farmers: certification), after “1” insert “, 1A”. 25 In regulation 206(1)(f) (flat-rate scheme for farmers: cancellation of certificates) after “1” insert “, 1A”. 26 In regulation 208(a) (flat-rate scheme for farmers: further certification) after “1” insert “, 1A”. 27 Omit Schedule 1. Mike Eland Dave Hartnett Two of the Commissioners for Her Majesty’s Revenue and Customs 18th July 2012