12(1)Paragraph 2 of Schedule 11 (accounting for VAT and payment of VAT) is amended as follows.
(2)In sub-paragraph (1) (keeping accounts and making returns), insert at the end “or by the Commissioners in accordance with the regulations.”
(3)In sub-paragraph (3) (statements containing particulars of certain transactions)—
(a)for paragraph (b) substitute—
“(b)specified by the Commissioners in accordance with the regulations,”, and
(b)for “prescribed” substitute “so specified”.
(4)In sub-paragraph (3A) (statements containing particulars of certain supplies)—
(a)for paragraph (b) substitute—
“(b)specified by the Commissioners in accordance with the regulations,”, and
(b)for “prescribed” substitute “so specified”.
(5)In sub-paragraph (3B) (notification of certain events), for “determined by the Commissioners in accordance with powers conferred by the regulations” substitute “by the Commissioners in accordance with the regulations”.
(6)In sub-paragraph (4) (notification of acquisition of certain goods), insert at the end “or (in the case of the notification requirement) by the Commissioners in accordance with the regulations”.
(7)In sub-paragraph (5)(a) (further provision about notifications), after “regulations” insert “or by the Commissioners in accordance with the regulations”.