# The Value Added Tax Regulations 1995, Paragraph 6


Miscellaneous
(a) It shall incorporate any modifications to the features or requirements set out in paragraphs 1 to 5 above which the Commissioners may require in respect of the relevant fiscal warehousekeeper.
(b) A fiscal warehousekeeper may, with the prior agreement of the Commissioners, maintain a fiscal warehousing record in which any of the features or requirements set out in paragraphs 1 to 5 above are relaxed or dispensed with.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/schedule/1A/paragraph/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/schedule-1A/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.