# Taxation (Post-transition Period) Act 2020, Paragraph 17

Extent: E+W+S+N.I.

(1) In Schedule 11 (administration, collection and enforcement), paragraph 6 (record keeping) is amended as follows.
(2) 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).”
(3) In sub-paragraph (5), after “may by regulations make” insert “ further ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/3/paragraph/17 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.