928. The cash accounting scheme.

In order to relieve the small trader from the burden of accounting for VAT which he has not received, the cash accounting scheme was introduced, enabling a taxable person1, subject to such conditions as are described in a notice published by the Commissioners2 and other than in relation to any supplies or purchases for which he accounts and pays VAT in accordance with the flat-rate scheme3, to account for VAT in accordance with scheme by which the operative dates for VAT accounting purposes are: