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”.