{
  "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-6.json",
  "legislation": "uksi/2021/1164",
  "legislation_title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to Schedule 9ZD to the Value Added Tax Act 1994",
  "text": "(1) Paragraph 14 (availability of records) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) after “must” insert “keep and”;\n(b) omit “any”;\n(c) omit the words from “P is keeping” to the end.\n(3) 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(1) of the Implementing Regulation.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The “Implementing Regulation” is defined in paragraph 38(1) of Schedule 9ZD as meaning Council Implementing Regulation (EU) No 282/2011. (OJ L 77, 23.3.2011, p. 1-22, as last amended by Commission Implementing Regulation (EU) 2020/1112 of 20 July 2020 (OJ L 244, 29.7.2020, p. 9-10))."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1164/regulation/6",
    "retrieved_at": "2026-10-28T22:08:00.566113+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}