SCHEDULES

SCHEDULE 47Amendment of information and inspection powers

6

1

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

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 ”.