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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- SCHEDULE 11
- Power to require opening...
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Changes over time for: Cross Heading: Power to require opening of machines on which relevant machine games are played
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There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Power to require opening of machines on which relevant machine games are played .
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Power to require opening of [F1machines on which relevant machine games are played] U.K.
Textual Amendments
F1Words in Sch. 11 para. 9 heading 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(4)
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—
[F2(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 [F3section 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
F2Sch. 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)
F3Words 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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