Related Commentary  Related CasesRelated HMRC Manuals

25(1)  A taxable person shall–

(a)in respect of supplies made by him, and

(b)in respect of the acquisition by him from other member States of any goods,

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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