Section 32B — Value Added Tax Regulations 1995: Exemption from the electronic recording requirements

Exemption from the electronic recording requirements 32B 1 The requirements imposed by regulation 32A do not apply to a person—

a who the Commissioners are satisfied is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications, or b for whom an insolvency procedure as described in any of paragraphs (a) to (f) of section 81(4B) of the Act is applied, or c for whom the Commissioners are satisfied that it is not reasonably practicable to make a return using a compatible software return system for reasons of disability, age, remoteness of location or any other reason. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 The exemption under paragraph (1)(b) does not apply if a person has elected not to be exempt in accordance with regulation 32C.