http://www.legislation.gov.uk/uksi/1992/2790/regulation/5/madeThe Statistics of Trade (Customs and Excise) Regulations 1992VATKing's Printer of Acts of Parliament2016-09-15STATISTICS OF TRADEFrom 1 January 1993 the collection of statistics relating to the trading of goods between Member States will be governed by Council Regulation (EEC) No. 3330/91 (OJ No. L316, 16.11.91, p. 1). From that date such statistics will be compiled by a new statistical collection system known as “Intrastat”.Duty to keep and retain records5.(1)

Every person who is mentioned in the register of intra-Community operators, shall—

(a)

keep a copy of every periodic declaration he makes or which is made on his behalf;

(b)

keep copies of all documents which he or anyone acting on his behalf used for the purpose of compiling his periodic declarations;

(c)

produce or cause to be produced periodic declarations and documents mentioned in paragraphs (a) and (b) above when required to do so by an authorised person;

(d)

permit an authorised person exercising the powers mentioned in paragraph (c) above to make copies or extracts of those periodic declarations and documents or to remove them for a reasonable period.

(2)

The Commissioners may require periodic declarations and documents mentioned in paragraph (1) above to be preserved for such period not exceeding six years as they may require.

(3)

For the purpose of exercising any powers granted by this regulation an authorised person may at any reasonable time enter premises used in connection with the carrying on of a business by a person mentioned in the register of intra-Community operators or another person compiling periodic declarations on his behalf.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="uksi">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/1992/2790"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/1992/2790"/>
<FRBRdate date="1992-11-06" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="2790"/>
<FRBRname value="S.I. 1992/2790"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/1992/2790/made"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/1992/2790/made"/>
<FRBRdate date="1992-11-06" name="made"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/1992/2790/made/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/1992/2790/made/data.akn"/>
<FRBRdate date="2024-11-28Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#made" date="1992-11-06" eId="date-made" source="#"/>
<eventRef refersTo="#laid" date="1992-11-10" eId="date-laid-1" source="#united-kingdom-parliament"/>
<eventRef refersTo="#coming-into-force" date="1992-12-01" eId="date-cif-1" source="#"/>
</lifecycle>
<analysis source="#">
<otherAnalysis source=""/>
</analysis>
<references source="#">
<TLCOrganization eId="united-kingdom-parliament" href="" showAs="UnitedKingdomParliament"/>
<TLCEvent eId="made" href="" showAs="Made"/>
<TLCEvent eId="laid" href="" showAs="Laid"/>
<TLCEvent eId="cif" href="" showAs="ComingIntoForce"/>
</references>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/uksi/1992/2790/regulation/5/made</dc:identifier>
<dc:title>The Statistics of Trade (Customs and Excise) Regulations 1992</dc:title>
<dc:subject>VAT</dc:subject>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2016-09-15</dc:modified>
<dc:subject scheme="SIheading">STATISTICS OF TRADE</dc:subject>
<dc:description>From 1 January 1993 the collection of statistics relating to the trading of goods between Member States will be governed by Council Regulation (EEC) No. 3330/91 (OJ No. L316, 16.11.91, p. 1). From that date such statistics will be compiled by a new statistical collection system known as “Intrastat”.</dc:description>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="1992"/>
<ukm:Number Value="2790"/>
<ukm:Made Date="1992-11-06"/>
<ukm:Laid Date="1992-11-10" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="1992-12-01"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="0110259165"/>
</ukm:SecondaryMetadata>
<ukm:Statistics>
<ukm:TotalParagraphs Value="13"/>
<ukm:BodyParagraphs Value="12"/>
<ukm:ScheduleParagraphs Value="1"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="4"/>
</ukm:Statistics>
</proprietary>
</meta>
<body>
<hcontainer name="regulation" eId="regulation-5" uk:target="true">
<heading>Duty to keep and retain records</heading>
<num>5.</num>
<paragraph eId="regulation-5-1">
<num>(1)</num>
<intro>
<p>Every person who is mentioned in the register of intra-Community operators, shall—</p>
</intro>
<level class="para1" eId="regulation-5-1-a">
<num>(a)</num>
<content>
<p>keep a copy of every periodic declaration he makes or which is made on his behalf;</p>
</content>
</level>
<level class="para1" eId="regulation-5-1-b">
<num>(b)</num>
<content>
<p>keep copies of all documents which he or anyone acting on his behalf used for the purpose of compiling his periodic declarations;</p>
</content>
</level>
<level class="para1" eId="regulation-5-1-c">
<num>(c)</num>
<content>
<p>produce or cause to be produced periodic declarations and documents mentioned in paragraphs (a) and (b) above when required to do so by an authorised person;</p>
</content>
</level>
<level class="para1" eId="regulation-5-1-d">
<num>(d)</num>
<content>
<p>permit an authorised person exercising the powers mentioned in paragraph (c) above to make copies or extracts of those periodic declarations and documents or to remove them for a reasonable period.</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-5-2">
<num>(2)</num>
<content>
<p>The Commissioners may require periodic declarations and documents mentioned in paragraph (1) above to be preserved for such period not exceeding six years as they may require.</p>
</content>
</paragraph>
<paragraph eId="regulation-5-3">
<num>(3)</num>
<content>
<p>For the purpose of exercising any powers granted by this regulation an authorised person may at any reasonable time enter premises used in connection with the carrying on of a business by a person mentioned in the register of intra-Community operators or another person compiling periodic declarations on his behalf.</p>
</content>
</paragraph>
</hcontainer>
</body>
</act>
</akomaNtoso>