SCHEDULES

SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.

Part I

Administration, collection and enforcement

74

In paragraph 11(1) of that Schedule (evidence by certificate), after paragraph (b) there shall be inserted the following paragraph—

“(ba)

that any statement or notification required to be submitted or given to the Commissioners in accordance with any regulations under paragraph 2(2A) or (2B) above has not been submitted or given or had not been submitted or given at any date; or”.