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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.5 Output tax /Retail schemes / V3.562 Retail schemes—mixed schemes
Commentary

V3.562 Retail schemes—mixed schemes


Part V3 Supplies, acquisitions and imports

Regulations made under VATA 1994, Sch 11, para 2(6) provide that a retailer may use only one retail scheme at any one time unless either1:

  1. Ìý

    •ÌýÌýÌýÌý any notice provides otherwise

  2. Ìý

    •ÌýÌýÌýÌý HMRC allow

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