- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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21. After regulation 102 insert—
“102A.—(1) Where a taxable person—
(a)is for the time being using a method approved or directed under regulation 102, and
(b)that method does not fairly and reasonably represent the extent to which goods or services are used by him or are to be used by him in making taxable supplies,
the Commissioners may serve on him a notice to that effect, setting out their reasons in support of that notification and stating the effect of the notice.
(2) The effect of a notice served under this regulation is that regulation 102B shall apply to the person served with the notice in relation to—
(a)prescribed accounting periods commencing on or after the date of the notice or such later date as may be specified in the notice, and
(b)longer periods to the extent of that part of the longer period falling on or after the date of the notice or such later date as may be specified in the notice.
102B.—(1) Where this regulation applies, a taxable person shall calculate the difference between—
(a)the attribution made by him in any prescribed accounting period or longer period, and
(b)an attribution which represents the extent to which the goods or services are used by him or are to be used by him in making taxable supplies,
and account for the difference on the return for that prescribed accounting period or on the return on which that longer period adjustment is required to be made, except where the Commissioners allow another return to be used for this purpose.
(2) This regulation shall apply from the date prescribed under regulation 102A(2) or 102C(2), unless or until the method referred to in regulation 102A(1)(a) or 102C(1)(a) is terminated under regulation 102(3).
102C.—(1) Subject to regulation 102A, where a taxable person—
(a)is for the time being using a method approved or directed under regulation 102, and
(b)that method does not fairly and reasonably represent the extent to which goods or services are used by him or are to be used by him in making taxable supplies,
the taxable person may serve on the Commissioners a notice to that effect, setting out his reasons in support of that notification.
(2) Where the Commissioners approve a notice served under this regulation, the effect is that regulation 102B shall apply to the person serving the notice in relation to—
(a)prescribed accounting periods commencing on or after the date of the notice or such later date as may be specified in the notice, and
(b)longer periods to the extent of that part of the longer period falling on or after the date of the notice or such later date as may be specified in the notice.”.
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