(1)Where appropriate the person operates, with any necessary authorisation, a special scheme:

(a)the capital goods adjustment scheme (CGAS) (Notice 706/2);

(b)a retail scheme (as a retailer may qualify to use more than one scheme, the most suitable should be used; sometimes the scheme can be changed retrospectively and sometimes a person can simultaneously use more than one scheme, but he must always keep a record of the daily gross takings) (Notice 727);

(c)the scheme for second-hand goods (Notice 718);

(d)the cash accounting scheme (Notice 731);

(e)the retail export scheme (Notice 704);

(f)the annual accounting scheme (Notice 732);

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