Section 26B(7)

The regulations may provide for the following matters to be determined in accordance with notices published by the Commissioners— when supplies are to be treated as taking place for the purposes of ascertaining a person’s relevant turnover for a particular period; the method of calculating any adjustments that fall to be made in accordance with the regulations in a case where a person begins or ceases to participate in the flat-rate scheme.

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