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Which two of the following conditions apply to a registered trader who wishes to operate the cash accounting scheme? A. Traders cannot join the scheme until they have been registered for at least twelve months. B. The scheme is available to traders who normally get repayments of VAT. C. The scheme can only be used by a trader whose annual taxable turnover does not exceed £1,350,000. D. A trader must leave the scheme when annual taxable turnover exceeds £1,350,000 E. All returns and VAT payments must be up to date (or arrangements made to pay outstanding VAT). |