This
adran has no associated
Memorandwm Esboniadol
6. In Part 8 (cash accounting), in regulation 58(2) omit “or” at the end of sub-paragraph (e) and, after sub-paragraph (f), insert—
“; or
(g)supplies of goods in respect of which it is for the recipient, on the supplier’s behalf, to account for and pay the VAT.”.