Paragraph 6

(1)

Paragraph 11 (power to inspect premises used in connection with taxable supplies etc) is amended as follows.

(2)

In sub-paragraph (1)—

(a)

in paragraph (a), after “supplied” insert “ or documents relating to such goods ”,

(b)

in paragraph (b), after “acquired” insert “ or documents relating to such goods ”, and

(c)

in paragraph (c), after “as” insert “ or in connection with ”.

(3)

In sub-paragraph (2)(c), for “such goods” substitute “ the supply of goods under taxable supplies, the acquisition of goods from other member States under taxable acquisitions or fiscal warehousing ”.

(4)

In sub-paragraph (4)—

(a)

for “sub-paragraph (1)” substitute “ this paragraph ”, and

(b)

for “in that sub-paragraph” substitute “ here ”.