Schedule 11 Administration, collection and enforcement (paras 1-14)

Contents

1. General [VATA 1994 Schedule 11 para 1] Section commentary
2. Accounting for VAT... and payment of VAT [Value Added Tax Act 1994 Schedule 11 para 2] Section commentary
2A. VAT invoices [Value Added Tax Act 1994 Schedule 11 para 2A] Section commentary
2B. Self-billed invoices [Value Added Tax Act Schedule 11 para 2B] Section commentary
3. Electronic communication and storage of VAT invoices etc. [Value Added Tax Act 1994 Schedule 11 para 3] Section commentary
4. Power to require security and production of evidence [Value Added Tax Act 1994 para 4] Section commentary
5. Recovery of VAT, etc. [Value Added Tax Act 1994 para 5] Section commentary
6-6A. Duty to keep records [Value Added Tax Act 1994 Schedule 11 paras 6-6A] Section commentary
7. Furnishing of information and production of documents [Value Added Tax Act 1994 Schedule 11 para 7] Section commentary
8. Power to take samples [Value Added Tax Act 1994 Schedule 11 para 8] Section commentary
9. Power to require opening of machines on which relevant machine games are played [Value Added Tax Act 1994 Schedule 11 para 9] Section commentary
10. Entry and search of premises and persons [Value Added Tax Act 1994 Schedule 11 para 10] Section commentary
11. Order for access to recorded information etc. [Value Added Tax Act 1994 Schedule 11 para 11] Section commentary
12-13. Procedure where documents etc. are removed [Value Added Tax Act 1994 Schedule 11 paras 12-13 Section commentary
14. Evidence by certificate, etc. [Value Added Tax Act 1994 Schedule 11 para 14] Section commentary

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