Search Legislation

Finance Act 2012

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 12

 Help about opening options

Version Superseded: 31/12/2020

Alternative versions:

Status:

Point in time view as at 17/07/2012.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2012, Paragraph 12. Help about Changes to Legislation

This section has no associated Explanatory Notes

12(1)Paragraph 2 of Schedule 11 (accounting for VAT and payment of VAT) is amended as follows.U.K.

(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,, and

(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,, and

(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 ”.

Back to top

Options/Help