SCHEDULES

SCHEDULE 37 U.K.Record-keeping

Consequential provisions U.K.

10 U.K.In section 13(6) of FA 1999 (VAT and gold)—

(a) for “(6)” substitute “ (4) ”,

(b) after “above” insert “ , and to records kept in pursuance of such regulations, ”, and

(c) insert at the end “ and to records kept in pursuance of that paragraph ”.

Commencement Information

I1 Sch. 37 para. 10 in force at 1.4.2009 for the purposes of the amendments made by that paragraph by S.I. 2009/402, art. 2