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PART IXU.K.SUPPLIES BY RETAILERS

Retail schemesU.K.

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

I1Reg. 67 in force at 20.10.1995, see reg. 1