Schedule 6, paragraph 3

Any value added tax which is referable to the period of 6 months next before the relevant date (which period is referred to below as “the 6-month period”). For the purposes of this paragraph— where the whole of the prescribed accounting period to which any value added tax is attributable falls within the 6-month period, the whole amount of that tax is referable to that period; and in any other case the amount of any value added tax which is referable to the 6-month period is the proportion of the tax which is equal to such proportion (if any) of the accounting reference period in question as falls within the 6-month period; and in sub-paragraph (a) “prescribed” means prescribed by regulations under the Value Added Tax Act 1994.

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Source: legislation.gov.uk · retrieved 2026-09-04