Chwilio Deddfwriaeth

Chwiliad Uwch

The Value Added Tax Regulations 1995

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Admission to the scheme

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.

Yn ôl i’r brig

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Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

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.

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