# Finance Act 2012, Paragraph 12


(1) Paragraph 2 of Schedule 11 (accounting for VAT and payment of VAT) is amended as follows.
(2) In sub-paragraph (1) (keeping accounts and making returns), insert at the end “ or by the Commissioners in accordance with the regulations. ”
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In sub-paragraph (3A) (statements containing particulars of certain supplies)—
(a) for paragraph (b) substitute—
“(b) specified by the Commissioners in accordance with the regulations,”, and
(b) for “prescribed” substitute “ so specified ”.
(5) In sub-paragraph (3B) (notification of certain events), for “determined by the Commissioners in accordance with powers conferred by the regulations” substitute “ by the Commissioners in accordance with the regulations ”.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/29/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.