Statute
Section 55D — Value Added Tax Regulations 1995: Method of accounting
Text of the provision Official document
Method of accounting 55D Subject to regulations 55H, 55JB and 55KA below, for any prescribed accounting period of a flat-rate trader, the output tax due from him in respect of his relevant supplies shall be deemed to be the appropriate percentage of his relevant turnover for that period.
Official source: legislation.gov.uk
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