# Value Added Tax Act 1994, Duty to keep records




---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/crossheading/duty-to-keep-records (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-11/crossheading-duty-to-keep-records
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.