Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 4B U.K. Call-off stock arrangements

Textual Amendments

F1 Sch. 4B inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 80(5)

Record keeping by the supplier U.K.

8 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.]