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The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023
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- UK Statutory Instruments
- 2023 No. 68
- Article 12
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Application of Schedule 36 to the Finance Act 2008
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12. Schedule 36 to the Finance Act 2008(1) (information and inspection powers) applies as if the reference to any tax in paragraph 64(1) of that Schedule includes a reference to a claim made under article 8.
(1)
2008 c. 9; paragraph 64 was amended by section 95 of, and paragraphs 1 and 22 of Schedule 47 to, the Finance Act 2009 (c. 10).
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