# Value Added Tax Act 1994, Paragraph 21A


(1) A person (“P”) who is a participant in a non-UK special scheme must keep and make available to the Commissioners, on request, obligatory records.
(2) The records must be made available by electronic means.
(3) In sub-paragraph (1) “obligatory records” means records, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(1) of the Implementing Regulation.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/21A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-21A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.