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The Insolvency (Northern Ireland) Order 1989

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This is the original version (as it was originally made).

3.—(1) Any value added tax which is referable to the period of 6 months next before the relevant date (which period is referred to as “the 6-month period”).

(2) For the purposes of sub-paragraph (1)—

(a)where the whole of the prescribed accounting period to which any value added tax is attributable falls within the 6-month period, the whole amount of that tax is referable to that period; and

(b)in any other case the amount of any value added tax which is referable to the 6-month period is the proportion of the tax which is equal to such proportion (if any) of the accounting reference period in question as falls within the 6-month period.

(3) In sub-paragraph (2)(a) “prescribed” means prescribed by regulations under the Value Added Tax Act 1983(1).

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