# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 7: Amendments to Schedule 9ZD to the Value Added Tax Act 1994


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.”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.