SCHEDULES
SCHEDULE 29Administration of VAT
12
1
Paragraph 2 of Schedule 11 (accounting for VAT and payment of VAT) is amended as follows.
2
In sub-paragraph (1) (keeping accounts and making returns), insert at the end “
or by the Commissioners in accordance with the regulations.
”
3
In sub-paragraph (3) (statements containing particulars of certain transactions)—
a
for paragraph (b) substitute—
b
specified by the Commissioners in accordance with the regulations,
b
for “prescribed” substitute “
so specified
”
.
4
In sub-paragraph (3A) (statements containing particulars of certain supplies)—
a
for paragraph (b) substitute—
b
specified by the Commissioners in accordance with the regulations,
b
for “prescribed” substitute “
so specified
”
.
5
In sub-paragraph (3B) (notification of certain events), for “determined by the Commissioners in accordance with powers conferred by the regulations” substitute “
by the Commissioners in accordance with the regulations
”
.
6
In sub-paragraph (4) (notification of acquisition of certain goods), insert at the end “
or (in the case of the notification requirement) by the Commissioners in accordance with the regulations
”
.
7
In sub-paragraph (5)(a) (further provision about notifications), after “regulations” insert “
or by the Commissioners in accordance with the regulations
”
.