Schedule 11, paragraph 2(10)

Regulations under this paragraph may make provision— for treating VAT chargeable in one prescribed accounting period as chargeable in another such period; and with respect to the making of entries in accounts for the purpose of making adjustments, whether for the correction of errors or otherwise; and for the making of financial adjustments in connection with the making of entries in accounts for the purpose mentioned in paragraph (b) above and for a person, for purposes connected with the making of any such entry or financial adjustment, to be required to provide to any prescribed person, or to retain, a document in the prescribed form containing prescribed particulars of the matters to which the entry or adjustment relates; and for enabling the Commissioners, in such cases as they may think fit, to dispense with or relax a requirement imposed by regulations made by virtue of paragraph (d) above.

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Source: legislation.gov.uk · retrieved 2026-07-28