# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, 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.”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.