- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
(This note is not part of the Regulatons)
These Regulations which come into force on 9th April 1991 amend the Value Added Tax (Annual Accounting) Regulations 1988 (S.I. 1988/886) (“the principal Regulations”). The principal Regulations regulate the annual accounting scheme for accounting for value added tax.
The turnover limit for membership of the scheme, contained in regulations 4(1)(b), 5(2)(a) and 5(2)(b), is increased from £250,000 to £300,000. One of the rules for admission to the scheme, contained in regulation 4(1)(c) of the principal Regulations, is altered. The requirement to remain in the scheme for a minimum of two years contained in regulation 5(2) of the principal Regulations is removed. Two new grounds for expulsion from the scheme are added to the list contained in regulation 8(1) of the principal Regulations.
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