- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (20/10/1995)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/11/1997
Point in time view as at 20/10/1995.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, PART IX.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
66. In this Part—
“notice” means any notice or leaflet published by the Commissioners pursuant to this Part;
“scheme” means a method as referred to in regulation 67.
Commencement Information
I1Reg. 66 in force at 20.10.1995, see reg. 1
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.
Commencement Information
I2Reg. 67 in force at 20.10.1995, see reg. 1
68. The Commissioners may refuse to permit the value of taxable supplies to be determined in accordance with a scheme if it appears to them—
(a)that the use of any particular scheme does not produce a fair and reasonable valuation during any period,
(b)that it is necessary to do so for the protection of the revenue, or
(c)that the retailer could reasonably be expected to account for VAT in accordance with regulations made under paragraph 2(1) of Schedule 11 to the Act.
Commencement Information
I3Reg. 68 in force at 20.10.1995, see reg. 1
69. No retailer may at any time use more than one scheme except as provided for in any notice or as the Commissioners may otherwise allow.
Commencement Information
I4Reg. 69 in force at 20.10.1995, see reg. 1
70. Any retailer using any scheme shall notify the Commissioners in writing on every return made by him which scheme he is using.
Commencement Information
I5Reg. 70 in force at 20.10.1995, see reg. 1
71. Save as the Commissioners may otherwise allow, a retailer who accounts for VAT on the basis of taxable supplies valued in accordance with any scheme shall, so long as he remains a taxable person, continue to do so for a period of not less than one year from the adoption of that scheme by him, and any change by a retailer from one scheme to another shall be made at the end of any complete year reckoned from the beginning of the prescribed accounting period in which he first adopted the scheme.
Commencement Information
I6Reg. 71 in force at 20.10.1995, see reg. 1
72. —
(1) A retailer shall notify the Commissioners before ceasing to account for VAT on the basis of taxable supplies valued in accordance with these regulations.
(2) A retailer may be required to pay VAT on such proportion as the Commissioners may consider fair and reasonable of any sums due to him at the end of the prescribed accounting period in which he last used a scheme.
Commencement Information
I7Reg. 72 in force at 20.10.1995, see reg. 1
73. —
(1) Where the supplies by any retailer include both supplies of food which are zero-rated under Group 1 of Schedule 8 to the Act and supplies of food in the course of catering, he shall either—
(a)keep such records as will enable the proportion of the value of such supplies which is to be attributed to zero-rated and all other supplies to be determined to the satisfaction of the Commissioners; or
(b)where he can satisfy the Commissioners that it is impracticable to keep such records, make an estimate of the proportion of the value of such supplies which is to be attributed to zero-rated and all other supplies.
(2) Where any retailer makes an estimate in accordance with paragraph (1)(b) above, VAT shall be accounted for on the basis of that estimate; but, if at any time he has evidence, or the Commissioners are satisfied, that the estimate is no longer accurate, he shall thereupon make a further estimate in accordance with paragraph (1)(b) above and shall inform the Commissioners accordingly, and VAT shall be accounted for on the basis of such further estimate from such date as the Commissioners may direct.
(3) Where the Commissioners are not satisfied with any further estimate made under paragraph (2) above, they may determine the proportion of the value of supplies which is to be attributed to the various descriptions of supplies and VAT shall be accounted for in accordance with such determination from such date as the Commissioners shall direct.
Commencement Information
I8Reg. 73 in force at 20.10.1995, see reg. 1
74. —
(1) A retailer who makes supplies of a description for the time being specified in Group 12 of Schedule 8 to the Act shall, in making any calculations in order to use any scheme, make an adjustment to those calculations in the manner prescribed by a notice published by the Commissioners for that purpose or in accordance with any agreement made by them with any such retailer.
(2) The Commissioners may vary the manner of adjustment of such calculations either by publishing a fresh notice or by agreement with any retailer.
Commencement Information
I9Reg. 74 in force at 20.10.1995, see reg. 1
75. Where pursuant to any enactment there is a change in the VAT charged on any supply, including a change to or from no VAT being charged on such supply, a retailer using any scheme shall take such steps relating to that scheme as are directed in any notice applicable to him or as may be agreed between him and the Commissioners.
Commencement Information
I10Reg. 75 in force at 20.10.1995, see reg. 1
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Yr Offeryn Cyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Yr Offeryn Cyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.