Even this letter is not accurate.
"(4)Regulations under this paragraph may make provision in relation to cases where—
(a)any goods which are subject to a duty of excise or consist in a new means of transport are acquired in the United Kingdom from another member State by any person;
(b)the acquisition of the goods is a taxable acquisition and is not in pursuance of a taxable supply; and
(c)that person is not a taxable person at the time of the acquisition,
for requiring the person who acquires the goods to give to the Commissioners such notification of the acquisition, and for requiring any VAT on the acquisition to be paid, at such time and in such form or manner as may be specified in the regulations.
(5)Regulations under this paragraph may provide for a notification required by virtue of sub-paragraph (4) above—
(a)to contain such particulars relating to the notified acquisition and any VAT chargeable thereon as may be specified in the regulations; and
(b)to be given, in prescribed cases, by the personal representative, trustee in bankruptcy, interim or permanent trustee, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who makes that acquisition."
There is no paragraph 2 (5D) or (5C) for that matter!
