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Regulation 7 Amendments to Schedule 9ZD to the Value Added Tax Act 1994

Original text. Later amendments are not shown.

In Part 4 (persons registered under non-UK special accounting schemes), after paragraph 21 insert—

“Availability of records

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.”.