Textual Amendments
F1Sch. 4B inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 80(5)
8In 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.]