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The Value Added Tax (Amendment) (No.3) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1614
- Regulation 6
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6. For regulation 61 there shall be substituted—
“61. A person who ceases to operate the scheme either of his own volition or because the value of taxable supplies made by him exceeds the level provided for in regulation 60(1), shall account for and pay on a return made for the prescribed accounting period in which he ceased to operate the scheme—
(a)all VAT which he would have been required to pay to the Commissioners during the time when he operated the scheme, if he had not then been operating the scheme, less
(b)all VAT accounted for and paid to the Commissioners in accordance with the scheme, subject to any adjustment for credit for input tax.”.
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