Article 4 Persons to whom this Order applies

Save as the Commissioners may otherwise allow, a taxable person falls within this article if the total amount of tax which he was liable to pay in respect of the period of one year ending on the last day of his last prescribed accounting period ending before 1st April 1991 exceeded £2,000,000, except that where in the year ending 31st March 1991 a prescribed accounting period of the taxable person did not begin on the first day or end on the last day of a month, the period of one year shall, for the purpose of this article, be regarded as having comprised those prescribed accounting periods which related to the tax period references shown in the certificate of registration issued to him and falling within the year ending 31st March 1991.