V19.123 Schemes for simplifying operation of reliefs etcIf, in the opinion of HMRC, it is expedient to do so in the light of difficulties encountered, or expected to be encountered, by any registered operator in obtaining and recording information about passengers and their journeys, they may prepare a Special Accounting Scheme for the registered operator1.
If, in the opinion of HMRC, it is expedient to do so in the light of difficulties encountered, or expected to be encountered, by any registered operator in obtaining and recording information about passengers and their journeys, they may prepare a Special Accounting Scheme for the registered operator1.
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