This notice tells you about Apportionment Schemes 1 and 2, two of the standard Retail Schemes.
This notice cancels and replaces Notice 727/4 (January 2011). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
14 January 2013
HM Revenue & Customs
VAT Notices: numerical order
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Tax agent and adviser guidance
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