- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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3. In regulation 49—
(a)for the definition of “the quarterly sum” substitute—
““the quarterly sum” means—
in the case of a taxable person who has been registered for at least 12 months—
immediately preceding the first day of his current accounting year, or
for the purposes of regulation 51, immediately preceding the first day of his transitional accounting period,
a sum equal to 25 per cent. of the total amount of VAT that he was liable to pay to the Commissioners in respect of those 12 months; or
in any other case, a sum equal to 25 per cent. of the total amount of VAT that the Commissioners are satisfied he will be liable to pay to the Commissioners in respect of the next 12 months;”;
(b)in the definition of “the agreed quarterly sum”, for “20 per cent” substitute “25 per cent.”; and
(c)for the definition of “the monthly sum” substitute—
““the monthly sum” means—
in the case of a taxable person who has been registered for at least 12 months—
immediately preceding the first day of his current accounting year, or
for the purposes of regulation 51, immediately preceding the first day of his transitional accounting period,
a sum equal to 10 per cent. of the total amount of VAT that he was liable to pay to the Commissioners in respect of those 12 months; or
in any other case, a sum equal to 10 per cent. of the total amount of VAT that the Commissioners are satisfied he will be liable to pay to the Commissioners in respect of the next 12 months;”.
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