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.
”
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
”
.
F26
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .