VATMARG13000 - Specific circumstances: contents
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VATMARG13050Retrospection
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VATMARG13100Apportionment of bulk purchases and sales
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VATMARG13150Disposals by insurance companies and finance houses
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VATMARG13250Hire-purchase sales using finance companies
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VATMARG13300Bumping
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VATMARG13350Part-exchange goods
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VATMARG13400Private sales
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VATMARG13450Shares and joint purchases
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VATMARG13500Deposits
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VATMARG13550Use of the scheme by pawnbrokers
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VATMARG13600Computer-generated signatures on sales invoices
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VATMARG13650Second-hand caravans
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VATMARG13700Bad debt relief
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VATMARG13750Use of margin scheme for gold coins
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VATMARG13800Telephone cards
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VATMARG13850Eligibility of vehicles purchased at the zero-rate