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
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