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