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
”
.