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Part II ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.

United Kingdom

  1. 3Accounting periods
  2. 4Returns
  3. 5Content of returns
  4. 6Payment
  5. 6AInterpretation of Regulations 6B to 6G
  6. 6BAnnual accounting scheme
  7. 6CAdmission to the scheme
  8. 6DCessation of authorisation
  9. 6ERegulation 6E
  10. 6FRegulation 6F
  11. 6GRegulation 6G
  12. 7Records
  13. 8Regulation 8
  14. 9Regulation 9
  15. 10Bad debts: entitlement to tax credit
  16. 11Other tax credits: entitlement
  17. 12Tax credits: general
  18. 13Regulation 13
  19. 14Regulation 14
  20. 15Regulation 15
  21. 16Bad debts: supplementary provisions
  22. 17Regulation 17
  23. 18Form and manner of claim for repayment of overpaid CCL if no person entitled to tax credit
  24. 19Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
  25. 20Regulation 20
  26. 21Regulation 21
  27. 22Regulation 22
  28. 23Regulation 23
  29. 24Regulation 24
  30. 25Regulation 25
  31. 26Corrections to CCL returns
  32. 27Regulation 27
  33. 28Regulation 28
  34. 29Set-off
  35. 30Regulation 30
  36. 31Regulation 31
  37. 32Regulation 32
  38. 33Special rules for excluded, exempt ... ... and reduced-rate supplies