Paragraph 10 I1

In section 13(6) of FA 1999 (VAT and gold)—

(a)

for “(6)” substitute “ (4) ”,

(b)

after “above” insert “ , and to records kept in pursuance of such regulations, ”, and

(c)

insert at the end “ and to records kept in pursuance of that paragraph ”.

Annotations

I1: Sch. 37 para. 10 in force at 1.4.2009 for the purposes of the amendments made by that paragraph by S.I. 2009/402, art. 2