# Value Added Tax Act 1994, Paragraph 3


(1) Regulations may prescribe, or provide for the Commissioners to impose in a particular case, conditions that must be complied with in relation to—
(a) the provision by electronic means of any item to which this paragraph applies;
(b) the preservation by electronic means of any such item or of information contained in any such item.
(2) The items to which this paragraph applies are—
(a) any VAT invoice;
(b) any document that refers to a VAT invoice and is intended to amend it;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Regulations under this paragraph may make different provision for different circumstances.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.