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Legislation

Finance Act 2006

Crossheading Avoidance and fraud

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Section 19 Missing trader intra-community fraud
Section 20 Power to inspect goods
Section 21 Directions to keep records where belief VAT might not be paid
Section 22 Treatment of credit vouchers

Part 2 Value added tax
Crossheading Avoidance and fraud

Crossheading Avoidance and fraud

From legislation.gov.uk

Contents

Section 19 Missing trader intra-community fraud
Section 20 Power to inspect goods
Section 21 Directions to keep records where belief VAT might not be paid
Section 22 Treatment of credit vouchers