202 Power to require notification of arrival of means of transport in UK
Finance Act 2012 (2012 c 14) | Legislation

202  Power to require notification of arrival of means of transport in UK

In Schedule 11 to VATA 1994 (administration, collection and enforcement), in paragraph 2 (accounting for VAT and payment of VAT), after sub-paragraph (5) insert—

“(5A)     Regulations under this paragraph may make provision—

(a)     for requiring the relevant person to give to the Commissioners such notification of the arrival in the United Kingdom of goods consisting of a means of transport, at such time and in such form and manner, as may be specified in the regulations or by the Commissioners in accordance with the regulations, and

(b)     where notification of the arrival of a means of transport acquired from another member State,

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