# The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991, Regulation 7


In paragraph (1) of regulation 8 after sub-paragraph (e) there shall be inserted the following–
“; or
(f) an authorised person has not, in relation to a return made by him prior to authorisation, paid to the Commissioners all such sums shown as due thereon; or
(g) an authorised person has not, in relation to any assessment made either under Schedule 7 to the Act or under section 21 of the Finance Act 1985, paid to the Commissioners all such sums shown as due thereon”.

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Source: https://www.legislation.gov.uk/uksi/1991/532/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-annual-accounting-amendment-regulations-1991/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.