[58ZA International VAT arrangements]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[58ZA  International VAT arrangements]

[(1)     The Commissioners may make regulations imposing obligations on taxable persons for the purpose of giving effect to international VAT arrangements.

(2)     The regulations may require the submission to the Commissioners by taxable persons of statements containing such particulars of—

(a)     relevant transactions in which the taxable persons are concerned, and

(b)     the persons concerned in those transactions,

as may be specified in the regulations.

(3)     The regulations may provide for statements about relevant transactions to be submitted at such times and intervals, in such cases and in such form and manner as may be specified—

(a)     in the regulations, or

(b)     by the Commissioners in accordance with the regulations.

(4)

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