引文和开篇2.过渡条款:信使使用小企业的统一费率方案3.修正年度会计方案5.条例53（2）（a）和54（1）（e）和（2）（出口），为“750000英镑”.6小企业的扁平化方案7.现金会计方案8.第60条（1）（出口），为“750”，000“替换”825000英镑。9.对于第61条（提款规则），替换—（1）在符合第（2）款的情况下，终止的人。10.在第64条之后，插入-坏账减免，其中一人负责并支付与签字解释票据有关的增值税

Introductory Text1.Citation and commencement2.Transitional provision: couriers using the flat-rate scheme for small businesses3.Amendment4.Annual accounting scheme5.In regulations 53(2)(a) and 54(1)(e) and (2) (exit), for “£750,000”.6.Flat-rate scheme for small businesses7.Cash accounting scheme8.In regulation 60(1) (exit), for “£750,000” substitute “£825,000”.9.For regulation 61 (rules on withdrawal), substitute— (1) Subject to paragraph (2), a person who ceases to.10.After regulation 64 insert— Bad debt relief Where a person accounts for and pays VAT in relation.SignatureExplanatory Note