Search Legislation

Finance Act 2012

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 40

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2012, Paragraph 40. Help about Changes to Legislation

This section has no associated Explanatory Notes

40(1)The Commissioners may by notice direct that regulations under paragraph 24 (procedure for registration, de-registration etc) are to apply in relation to the period before the go-live date with the modifications specified in the notice.U.K.

(2)A notice under sub-paragraph (1) must be published by the Commissioners.

(3)For a person who, on the go-live date, is responsible for premises where a relevant machine is located, the first accounting period is to be the period beginning with that day and ending with—

(a)the day before the day on which the next accounting period is to begin by virtue of a direction given under paragraph 14(2), or

(b)such other day as is necessary to give effect to an agreement made under paragraph 14(4).

Back to top

Options/Help