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The Value Added Tax (Amendment) (No.3) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1614
- Regulation 5
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5. For regulation 60 there shall be substituted—
“60.—(1) Without prejudice to regulation 64 below, a person shall withdraw from the scheme immediately at the end of a prescribed accounting period of his if the value of taxable supplies made by him in the period of one year ending at the end of the prescribed accounting period in question has exceeded £437,500.
(2) Subject to regulations 61 to 63 below a person may withdraw from the scheme at the end of any prescribed accounting period.
(3) The requirement in paragraph (1) above shall not apply where the Commissioners allow or direct otherwise.”.
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