# Finance Act 2021, Section 94: Extending digital record-keeping for VAT purposes to all businesses


In paragraph 6 of Schedule 11 to VATA 1994 (duty of taxable person to keep records), omit sub-paragraphs (7) to (9).

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/94 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.