Section 25(1)

A taxable person shall— 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. in respect of supplies made by him, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

← 25 · All articles · 2 →

Source: legislation.gov.uk · retrieved 2026-07-28