Commentary  Cases

13(1)  Subject to complying with such conditions as the Commissioners may direct in a notice published by them for the purposes of this Order or may otherwise direct, and subject to paragraph (2) below, a taxable person who has opted under article 12(1) above may account for VAT on the total profit margin on goods supplied by him during a prescribed accounting period, calculated in accordance with paragraph (3) below, instead of the profit margin on each supply.

13(2)  Paragraph (1) above does not apply to supplies of–

(a)motor vehicles;

(b)aircraft;

(c)boats and outboard motors;

(d)caravans and motor caravans;

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