Direct Tax Acts, Finance Act 2022
Persons registered for VAT required to make returns and payments by electronic means
4. (1) Where any specified person, other than a specified person to whom the Regulations of 2011 apply—
(a) is ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.