SCHEDULE 11 Administration, Collection and Enforcement
Value Added Tax Act 1994 (1994 c 23) | Legislation

SCHEDULE 11 Administration, Collection and Enforcement

Section 58

[General

1

The Commissioners for Her Majesty's Revenue and Customs shall be responsible for the collection and management of VAT.]

Accounting for VAT. . . and payment of VAT

2

(1)     Regulations under this paragraph may require the keeping of accounts[, the making of returns and the submission of information] in such form and manner as may be specified in the regulations . . . [or by the Commissioners in accordance with the regulations].

(2)     . . .

[(2A)     . . .]

(3)     . . .

[(3ZA)     . . .]

[(3A)     Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be—

(a)     specified in the regulations, or

[(b)     specified by the Commissioners in accordance with the regulations,]

of statements containing such particulars of supplies to which section 55A(6) applies in which the taxable persons are concerned, and of the persons concerned in those supplies, as may be [so specified].

[(3B)     Regulations under this paragraph may make provision for requiring—

(a)     a person who first makes a supply of goods [or services] to which section 55A(6) applies (a “reverse

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