xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

TITLE XIIU.K.SPECIAL SCHEMES

CHAPTER 1U.K.Special scheme for small enterprises

Section 2U.K.Exemptions or graduated relief

Article 291U.K.

Subject to the application of Article 281, taxable persons enjoying graduated relief shall be regarded as taxable persons subject to the normal VAT arrangements.