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Regulation 8 Landfill tax, climate change levy, aggregates levy

Original text. Later amendments are not shown.

In regulation 13(4) of the LT Regulations as amended by regulations 5(2) to 5(4), regulation 28(4A) of the CCL Regulations inserted by regulation 6(2), and regulation 29(6) of the AL Regulations as amended by regulations 7(1) and 7(2), in each case after “exceed £10,000.” start a new line and continue—

“The VAT turnover is small only if Box 6 of that person’s value added tax return for the prescribed accounting period in which the discovery is made must contain a total less than £5,000,000 (total value of sales and all other outputs excluding any value added tax).

(See sections 96(1) and 1 of the Value Added Tax Act 1994 for “VAT” and “value added tax”, and sections 96(2) and 3 of and Schedules 1 to 3A to that Actf1 about being registered for VAT; regulations 2(1) and 25 of and Schedule 1 Forms 4 and 5 to the Value Added Tax Regulations 1995 for the meaning carried by “Box 6” and “return”; sections 96(1) and 25(1) of that Act and regulations 2(1), 25 and 99(1) of those Regulations for the meaning carried by “prescribed accounting period”; section 24(2) of that Act for “output tax”.)”.

Annotations

Footnotes

f1

1994 c. 23; section 3 was amended by the Finance Act 2000 (c. 17) section 136(1), and Schedule 3A was inserted by section 136(8) of and Schedule 36 to that Act. The Schedules have been amended by the Finance Act 1996 (c. 8) section 26 and Schedule 3 paragraphs 13 to 15, the Finance Act 1997 (c. 16) sections 31, 32 and 113 and Schedule 18 Part 4(1), the Finance Act 2000 section 136, the Finance Act 2003 (c. 14) section 23 and Schedule 2 paragraphs 1 and 3, the Finance Act 2007 (c. 11) section 100(8), and S.I. 2008/707.