Regulation 6B Annual accounting schemeF1

The Commissioners may, subject to the requirements in paragraph (2) below and in regulations 6C to 6G, authorise a registered person to pay and account for CCL by reference to any transitional accounting period, and any subsequent current accounting year, at such times, and for such amounts, as may be determined in accordance with the scheme.

The Commissioners shall not be required to authorise a person under regulation 6B(1) unless an application is made to the Commissioners in such form and in such manner as the Commissioners may prescribe in a published notice.