Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 29 U.K. Administration of VAT

7 U.K. In section 54(6)(a) (farmers etc)—

(a) omit “the form and manner in which”, and

(b) for “is to be made” substitute “ to be made in the form and manner specified in the regulations or by the Commissioners in accordance with the regulations ”.