SCHEDULES

(3)In paragraph (a), for “F1... [F23B] and 7 to 24” substitute “ F1... [F23B], 6B, 7 to [F311ZA] and 12 to 24 ”.

(4)In paragraph (b)—

(a)for “item 2 or 4” substitute “ any of items 2, 4, 6A, 6C and 11A to 11M ”, and

(b)omit the “and” at the end.

(5)After paragraph (c) insert “, and

(d)a payment of tax falling within item 6A which relates to a transitional period for the purposes of the annual accounting scheme.”

(6)After sub-paragraph (1) insert—

“(1A)In sub-paragraph (1)(d), a transitional period for the purposes of the annual accounting scheme is a prescribed accounting period (within the meaning of section 25(1) of VATA 1994) which—

(a)ends on the day immediately preceding the date indicated by the Commissioners for Her Majesty's Revenue and Customs in a notification of authorisation under regulation 50 of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (admission to annual accounting scheme), or

(b)begins on the day immediately following the end of the last period of 12 months for which such an authorisation has effect.”