- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (20/10/1995)
- Gwreiddiol (a wnaed Fel)
The Value Added Tax Regulations 1995
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Changes over time for: Section 60
Version Superseded: 03/07/1997
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Point in time view as at 20/10/1995. This version of this provision has been superseded.
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Admission to the schemeU.K.
60. —
(1) A person who becomes eligible to begin to operate the scheme may do so at the beginning of his next prescribed accounting period.
(2) A person may, subject to regulation 64, remain in the scheme unless at the end of one of his prescribed accounting periods the value of taxable supplies made by him in a period of one year then ending has exceeded £437,500 and the value of the taxable supplies made by him in the period of one year then beginning has exceeded £350,000, in which case he shall cease to operate the scheme with effect from the end of the second mentioned period of one year.
(3) A person may withdraw from the scheme at the end of one of his prescribed accounting periods where—
(a)he derives no benefit from remaining in the scheme, or
(b)he is unable, by reason of his accounting system, to comply with the requirements of the scheme.
Commencement Information
I1Reg. 60 in force at 20.10.1995, see reg. 1
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