927. Payment of VAT; in general.

Save as the Commissioners for Her Majesty's Revenue and Customs may otherwise allow or direct1, any person making a return must, in respect of the period to which the return relates, account in that return for prescribed information including:


    (1)     all his output tax2;


    (2)     all VAT which he is required to pay on behalf of the supplier3; and


    (3)     all VAT for which he is accountable by virtue of the regulations relating to importations, exportations and removals4;

The amount to be entered on that return must be determined in accordance with the relevant regulations5.

Any person required to make a