Schedule 7 Administration, Collection and Enforcement

United Kingdom

1. General
2. Accounting for and payment of tax
3. Production of tax invoices by computer
4. Power of Commissioners to assess tax due
5. Assessment of tax on acquisitions of certain goods by non-taxable persons
6. Power to require security and production of evidence
7. Recovery of tax, etc.
8. Duty to keep records
9. Furnishing of information and production of documents
10. Power to take samples
11. Power to require opening of gaming machines
12. Entry and search of premises and persons
13. Order for access to recorded information, etc.
14. Procedure where documents etc. are removed
15. Evidence by certificate, etc.
16. Priority of tax in bankruptcy, winding up, etc.