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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART IX
- Regulation 67
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Retail schemes
67. —
(1) The Commissioners may permit the value which is to be taken as the value, in any prescribed accounting period or part thereof, of supplies by a retailer which are taxable at other than the zero rate to be determined by a method agreed with that retailer or by any method described in a notice published by the Commissioners for that purpose; and they may publish any notice accordingly.
(2) The Commissioners may vary the terms of any method by—
(a)publishing a fresh notice,
(b)publishing a notice which amends an existing notice, or
(c)adapting any method by agreement with any retailer.
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