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Finance Act 2012
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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).
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