SCHEDULES
SCHEDULE 37Record-keeping
Consequential provisions
I110
In section 13(6) of FA 1999 (VAT and gold)—
a
for “(6)” substitute “
(4)
”
,
b
after “above” insert “
, and to records kept in pursuance of such regulations,
”
, and
c
insert at the end “
and to records kept in pursuance of that paragraph
”
.