SCHEDULES
F1SCHEDULE 4BCall-off stock arrangements
Annotations:
Amendments (Textual)
8Record keeping by the supplier
In a case where the origin State is the United Kingdom, any record made by the supplier in pursuance of paragraph 1(1)(g), 6(b) or 7(2)(d) must be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.
Sch. 4B inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 80(5)