{
  "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-17",
  "json_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-17.json",
  "legislation": "ukpga/2020/26",
  "legislation_title": "Taxation (Post-transition Period) Act 2020",
  "legislation_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020",
  "path": "schedule/3/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "(1) In Schedule 11 (administration, collection and enforcement), paragraph 6 (record keeping) is amended as follows.\n(2) Before sub-paragraph (5) insert—\n“(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.\n(4B) A relevant taxable person must make available to the Commissioners electronically on request any records preserved in accordance with sub-paragraph (4A).\n(4C) In sub-paragraph (4A) “relevant taxable supply” means a supply of goods where—\n(a) that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A, or\n(b) the place of supply of those goods is determined by section 7(5B).\n(4D) In sub-paragraphs (4A) and (4B) “relevant taxable person” means a person who is a taxable person and who—\n(a) is the operator of an online marketplace,\n(b) is a person making taxable supplies of goods facilitated by an online marketplace, or\n(c) makes taxable supplies, the place of supply of which is determined by section 7(5B).”\n(3) In sub-paragraph (5), after “may by regulations make” insert “ further ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 17 in force at Royal Assent for specified purposes, see s. 11(1)(e)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 3 para. 17 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/26/schedule/3/paragraph/17",
    "retrieved_at": "2026-10-29T08:59:46.412349+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}