- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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5.—(1) In regulation 55A(1) (interpretation), immediately before the definition of “capital expenditure goods” insert—
““amendment date” has the meaning given in regulation 55JA(2)”;
(2) In regulation 55D (method of accounting), for “regulation 55J” substitute “regulations 55J and 55JA”.
(3) In regulation 55H (appropriate percentage), for “regulations 55J and 55K” substitute “regulations 55J to 55K”.
(4) Immediately after regulation 55J insert—
“55JA.—(1) This regulation applies where—
(a)the Table is amended, and
(b)the amendment date is not, in relation to a flat-rate trader—
(i)the first day of a prescribed accounting period current at an anniversary of his start date; or
(ii)a change date.
(2) The date with effect from which the Table is amended shall be known as “the amendment date”.
(3) For the remaining portion, the appropriate percentage shall be that specified in the Table for the category of business that he is expected, at the amendment date, on reasonable grounds, to carry on in that period.
(4) “Remaining portion” means that part of the prescribed accounting period in which the amendment date occurs starting with the amendment date and ending on the last day of that prescribed accounting period.
(5) For any prescribed accounting period that falls between the prescribed accounting period current at the amendment date and the prescribed accounting period current at the next anniversary of his start date, the appropriate percentage shall be that applicable for the remaining portion.
(6) The appropriate percentages specified in paragraphs (3) and (5) above shall be applied to the relevant turnover in the periods described.”
(5) In regulation 55K (category of business), immediately after sub-paragraph (c) of paragraph (2) insert—
“;
(d)for the purpose of regulation 55JA, the amendment date”.
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