- 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.
PART II ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
8.A registrable person is obliged to keep the following records—...
9.(1) A registrable person is required to preserve any record...
14.(1) Subject to paragraph (4), the supplier shall claim any...
15.(1) Where the Commissioners have cancelled the registration of a...
17.(1) Where a supplier— (a) has received the benefit from...
18.Form and manner of claim for repayment of overpaid CCL if no person entitled to tax credit
19.Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
20.For the purposes of paragraph 64(2) of the Act (defence...
22.The claimant shall, without prior demand, make any repayment to...
23.The claimant shall keep records of the following matters—
24.(1) Where a claimant is given notice in accordance with...
25.(1) The undertakings referred to in regulation 20(b) shall be...
27.(1) A registrable person shall correct any error made by...
30.(1) This regulation applies where— (a) a person is under...
33.Special rules for excluded, exempt, half-rate and reduced-rate supplies
PART III EXCLUDED, EXEMPT, HALF-RATE AND REDUCED-RATE SUPPLIES
36.(1) For the purposes of regulation 45(2) (certain supplies to...
37.(1) A certificate delivered under regulation 34, 35 or 36...
42.(1) A supply of a taxable commodity to a non-registrable...
43.(1) A non-registrable electricity producer who delivers a supplier certificate...
45.(1) This regulation applies where a taxable commodity is supplied...
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