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Finance Act 1996
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38 VAT invoices and accounting.U.K.
(1)Paragraph 2 of Schedule 11 to the M1Value Added Tax Act 1994 (regulations about accounting for VAT, VAT invoices etc.) shall be amended as follows.
(2)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In sub-paragraph (10) (adjustments of VAT accounts), at the end of paragraph (c) there shall be inserted “and
(d)for a person, for purposes connected with the making of any such entry or financial adjustment, to be required to provide to any prescribed person, or to retain, a document in the prescribed form containing prescribed particulars of the matters to which the entry or adjustment relates; and
(e)for enabling the Commissioners, in such cases as they may think fit, to dispense with or relax a requirement imposed by regulations made by virtue of paragraph (d) above.”
Textual Amendments
F1S. 38(2) repealed (24.7.2002 with effect in accordance with s. 24(5)(6) of the repealing Act) by Finance Act 2002 (c. 23), s. 141, Sch. 40 Pt. 2(2)
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