- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/05/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Value Added Tax Act 1994
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Rhagor o Adnoddau
Changes over time for: Paragraph 12
Version Superseded: 17/07/2014
Alternative versions:
- 10/07/2003- Amendment
- 01/05/2006
Point in time - 17/07/2014- Amendment
Status:
Point in time view as at 01/05/2006.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 12.
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[F112(1)A special accounting return must set out in sterling the amounts referred to in paragraph 11 above.U.K.
(2)Any conversion from one currency into another for the purposes of sub-paragraph (1) above shall be made by using the exchange rates published by the European Central Bank—
(a)for the last day of the reporting period to which the special accounting return relates, or
(b)if no such rate is published for that day, for the next day for which such a rate is published.
(3)A special accounting return must be submitted to the Controller within the period of 20 days after the last day of the reporting period to which it relates.
(4)A special accounting return must be submitted by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.]
Textual Amendments
F1Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4
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