Averment sufficient

Legislation/Regulatory – CEMA79 s. 154

Certificate by

Legislation/Regulatory – FA2001 Sch. 7, para. 12

Certificate of commissioners

Generally

Legislation/Regulatory – VATA94 Sch. 11, para. 14

Intrastat system, offences

Legislation/Regulatory – SI 1992/2790 reg. 8

Certificates

Legislation/Regulatory – FA2000 Sch. 6, para. 135

Certificates, photographs or documents

Legislation/Regulatory – FA96 Sch. 5, para. 37

Claims, in support of

Legislation/Regulatory – SI 1996/1527 reg. 25

Commissioners and officers of Revenue and Customs

Legislation/Regulatory – CRCA2005 s. 24

Directions, applications for

Commentary – ¶56-190

Documentary

Dispatches

Commentary – Indirect Tax Reporter ¶104

Input tax claims

– see Invoices

Proof of export

– see Export of goods

Documentary, input tax claims

Legislation/Regulatory – VATA94 s. 24(6)(a), Sch. 11, para. 4(1)

England and Wales, litigation in

Commentary – ¶27-090

Foreign law

Commentary – ¶8-160 ; ¶A1-190

Fraudulent conduct, in case of

Legislation/Regulatory – TMA70 s. 105

Goods destroyed by fire

Case Law – (1984) 2 BVC 205,016

Hearsay, tribunal erring in law in allowing

Case Law – (1986) 2 BVC 200,246

Importation, relief

Legislation/Regulatory – SI 1984/746 art. 5, 6, Sch. 2, Grp. 8, item 2

Instruments, admissibility

Adjudicated

Legislation/Regulatory – SA1891 s. 12(5)

Insufficiently stamped

Legislation/Regulatory – FA85 s. 85(4) ; SA1891 s. 14

Stamped

Legislation/Regulatory – SA1891 s. 12(5)

Notice of determination

Legislation/Regulatory – IHTA84 s. 254

Offences, Intrastat system

Legislation/Regulatory – SI 1992/2790 reg. 7, 8

Penalty proceedings

Legislation/Regulatory – TMA70 s. 101

Place from which goods brought

Legislation/Regulatory – CEMA79 s. 154(2)

Proceedings for fraudulent conduct etc.

Legislation/Regulatory – FA99 Sch. 18, para. 3

Profit-related pay schemes

Legislation/Regulatory – SI 1995/917 reg. 5

Proof of export

– see Export of goods

Provision to relevant authorities

Legislation/Regulatory – SI 2002/3036 reg. 3

Records

Legislation/Regulatory – FA2000 Sch. 6, para. 126

Seizure of

– see Powers of seizure

Stamp duty reserve tax

Legislation/Regulatory – SI 1986/1711 reg. 16

Testamentary documents

Commentary – ¶53-040

Wilful default, in case of

Legislation/Regulatory – TMA70 s. 105

Wills

Due execution

Commentary – ¶17-130 ; ¶8-140 ; ¶A1-120