Point in time view as at 31/12/2020.
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 9.
9U.K.An authorised person may at any reasonable time require a person making such a supply as is referred to in section 23(1) or any person acting on his behalf—
[F1(a)to open any machine on which relevant machine games (as defined in section 23A) are capable of being played; and]
(b)to carry out any other operation which may be necessary to enable the authorised person to ascertain the amount which, in accordance with [F2section 23(3)], is to be taken as the value of supplies made in the circumstances mentioned in subsection (1) of that section in any period.
Textual Amendments
F1Sch. 11 para. 9(a) substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 65(2)
F2Words in Sch. 11 para. 9(b) substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 65(3)
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