Paragraph 17 I1I2

In Schedule 11 (administration, collection and enforcement), paragraph 6 (record keeping) is amended as follows.

Before sub-paragraph (5) insert—

“(4A)

In relation to a relevant taxable person, a duty under this paragraph to preserve records relating to a relevant taxable supply must be discharged by at least preserving the information contained in the records electronically.

(4B)

A relevant taxable person must make available to the Commissioners electronically on request any records preserved in accordance with sub-paragraph (4A).

(4C)

In sub-paragraph (4A) “relevant taxable supply” means a supply of goods where—

(a)

that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A, or

(b)

the place of supply of those goods is determined by section 7(5B).

(4D)

In sub-paragraphs (4A) and (4B) “relevant taxable person” means a person who is a taxable person and who—

(a)

is the operator of an online marketplace,

(b)

is a person making taxable supplies of goods facilitated by an online marketplace, or

(c)

makes taxable supplies, the place of supply of which is determined by section 7(5B).”

In sub-paragraph (5), after “may by regulations make” insert “ further ”.