Schedule 11, paragraph 2(3A)

Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be— of statements containing such particulars of supplies to which section 55A(6) applies in which the taxable persons are concerned, and of the persons concerned in those supplies, as may be so specified. specified in the regulations, or specified by the Commissioners in accordance with the regulations,

← 3ZA · All articles · 3B →

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