Related Commentary  Related CasesRelated HMRC Manuals

25(1)  A taxable person shall–

(a)in respect of supplies made by him,

(b)[omitted by TCTA 2018, s. 43 and Sch. 8, para. 25(2),]

account for and pay VAT by reference to such periods (in this Act referred to as “prescribed accounting periods” ) at such time and in such manner as may be determined by or under regulations and regulations may make different provision for different circumstances.

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