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Finance Act 2009

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Changes over time for: Paragraph 6

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Changes to legislation:

Finance Act 2009, Paragraph 6 is up to date with all changes known to be in force on or before 25 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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6(1)Paragraph 11 (power to inspect premises used in connection with taxable supplies etc) is amended as follows.U.K.

(2)In sub-paragraph (1)—

(a)in paragraph (a), after “supplied” insert “ or documents relating to such goods ”,

(b)in paragraph (b), after “acquired” insert “ or documents relating to such goods ”, and

(c)in paragraph (c), after “as” insert “ or in connection with ”.

(3)In sub-paragraph (2)(c), for “such goods” substitute “ the supply of goods under taxable supplies, the acquisition of goods from other member States under taxable acquisitions or fiscal warehousing ”.

(4)In sub-paragraph (4)—

(a)for “sub-paragraph (1)” substitute “ this paragraph ”, and

(b)for “in that sub-paragraph” substitute “ here ”.

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