Regulation 10 Amendments to Schedule 9ZE to the Value Added Tax Act 1994

(1)

Paragraph 14 (availability of records) is amended as follows.

(2)

In the heading, at the end insert “: persons registered under the IOSS scheme”.

(3)

In sub-paragraph (1)—

(a)

after “must” insert “keep and”;

(b)

omit “any”;

(c)

omit the words from “P is keeping” to the end.

(4)

In sub-paragraph (3), for the words from “kept in accordance” to the end substitute “, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(2) of the Implementing Regulation^f1.”.

Annotations

Footnotes

f1: The “Implementing Regulation” is defined in paragraph 43(1) of Schedule 9ZE as meaning Council Implementing Regulation (EU) No 282/2011.