The Value Added Tax Regulations 1995 No. 2518

PART VIII U.K. CASH ACCOUNTING

Admission to the scheme U.K.

59.  Without prejudice to the right of a person to withdraw from the scheme, the Commissioners may vary the terms of the scheme by publishing a fresh notice [F1 or publishing a notice which amends an existing notice].

Textual Amendments

F1 Words in reg. 59 inserted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 4

Commencement Information

I1 Reg. 59 in force at 20.10.1995, see reg. 1