# The Value Added Tax Regulations 1995, Regulation 31B


Where a person receives a supply of a description falling within article 31A(1) above that person shall retain the purchase invoice in relation to that supply for a minimum period of 6 years.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/31B (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-31B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.