PART IXSUPPLIES BY RETAILERS
Retail schemesI167
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1
The Commissioners may permit the value which is to be taken as the value, in any prescribed accounting period or part thereof, of supplies by a retailer which are taxable at other than the zero rate to be determined by a method agreed with that retailer or by any method described in a notice published by the Commissioners for that purpose; and they may publish any notice accordingly.
2
The Commissioners may vary the terms of any method by—
a
publishing a fresh notice,
b
publishing a notice which amends an existing notice, or
c
adapting any method by agreement with any retailer.