17 Requirement of evidence or security
Finance Act 2003 (2003 c 14) | Legislation

Part 2 Value Added Tax

17  Requirement of evidence or security

(1)     The Value Added Tax Act 1994 (c 23) is amended as follows.

(2)     In section 24(6)(a) (regulations about input tax etc: requirement of documentary evidence) after “documents” insert “or other information”.

(3)     In paragraph 4 of Schedule 11 (power to require security and production of documents) for sub-paragraph (1) substitute—

“(1)     The Commissioners may, as a condition of allowing or repaying input tax to any person, require the production of such evidence relating to VAT as they may specify.

(1A)     If they think it necessary for the protection of the revenue, the Commissioners may require,

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