Regulation 5 Amendment of Schedule 5A to the principal Regulations
In paragraph 1(2) of Schedule 5A to the principal Regulationsf1 for the words “the information contained therein shall be certified as correct by a duly qualified accountant” there shall be substituted the words:—
“a duly qualified accountant shall certify that the information contained in that form accords with the financial records kept by the supplier in connection with the business carried on by him”.
Annotations
Footnotes
- f1
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Schedule 5A to the principal Regulations was inserted by S.I. 1990/2012.