- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Value Added Tax Regulations 1995
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Rhagor o Adnoddau
Changes over time for: Section 39
Version Superseded: 31/12/2020
Alternative versions:
- 20/10/1995- Amendment
- 01/03/2000
Point in time - 31/12/2020- Amendment
- 01/08/2021- Amendment
Status:
Point in time view as at 01/03/2000. This version of this provision has been superseded.
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Calculation of returnsU.K.
39. —
(1) Where a person is required by regulations made under the Act to make a return to the Controller, the amounts to be entered on that return shall be determined in accordance with this regulation.
(2) In the box opposite the legend “VAT due in this period on sales and other outputs” shall be entered the aggregate of all the entries in the VAT payable portion of that part of the VAT account which relates to the prescribed accounting period for which the return is made, except that the total of the output tax due in that period on acquisitions from other member States shall be entered instead in the box opposite the legend “VAT due in this period on acquisitions from other EC member States”.
(3) In the box opposite the legend “VAT reclaimed in this period on purchases and other inputs” (including acquisitions from other member States) shall be entered the aggregate of all the entries in the VAT allowable portion of that part of the VAT account which relates to the prescribed accounting period for which the return is made.
(4) Where any correction has been made and a return calculated in accordance with these Regulations then any such return shall be regarded as correcting any earlier returns to which regulations 34 and 35 apply.
Commencement Information
I1Reg. 39 in force at 20.10.1995, see reg. 1
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