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Schedule 11 Administration, collection and enforcement

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. General
  2. Accounting for VAT... and payment of VAT
  3. VAT invoices
  4. Self-billed invoices
  5. Electronic communication and storage of VAT invoices etc
  6. Power to require security and production of evidence
  7. Recovery of VAT, 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 machines on which relevant machine games are played
  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