F1PART VAREIMBURSEMENT ARRANGEMENTS
Annotations:
Amendments (Textual)
Production of recordsF243F
1
Where a claimant is given notice in accordance with paragraph (2) below, he shall, in accordance with such notice produce to the Commissioners, or to an officer of theirs, the records that he is required to keep pursuant to F3regulation 43E above.
2
A notice given for the purposes of paragraph (1) above shall—
a
be in writing;
b
state the place and time at which, and the date on which the records are to be produced; and
c
be signed and dated by the Commissioners, or by an officer of theirs,
Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2