- 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.
10. In regulation 62 —
for paragraph (1), there shall be substituted the following:
“(1) Subject to paragraph (1A) of this regulation and save as the Commissioners may otherwise allow or direct either generally or specially, a person claiming deduction of input tax under section 14(2) of the Act shall do so on the return furnished by him for the prescribed accounting period in which the tax became chargeable.
(1A) At the time of claiming deduction of input tax in accordance with paragraph (1) of this regulation, a person shall, if the claim is in respect of —
(a)a supply from another taxable person, hold the document which is required to be provided under regulation 12;
(b)a supply under section 7(1) of the Act, hold the relative invoice from the supplier;
(c)an importation of goods, hold a document showing the claimant as importer, consignee or owner and showing the amount of tax charged on the goods and authenticated or issued by the proper officer; or
(d)goods which have been removed from warehouse, hold a document authenticated or issued by the proper officer showing the claimant’s particulars and the amount of tax charged on the goods;
Provided that where the Commissioners so direct, either generally or in relation to particular cases or classes of cases, a claimant shall hold, instead of the document or invoice (as the case may require) specified in sub-paragraph (a), (b), (c) or (d) above, such other documentary evidence of the charge to tax as the Commissioners may direct.”.
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