Value Added Tax Act 1994

6 (1) Every taxable person shall keep such records as the Commissioners may by regulations require, and every person who, at a time when he is not a taxable person, acquires in the United Kingdom from another member State any goods which are subject to a duty of excise or consist in a new means of transport shall keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may so require.

(2) Regulations under sub-paragraph (1) above may make different provision for different cases and may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

(3) The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years as they may require.

(4) The duty under this paragraph to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall, subject to the following provisions of this paragraph, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.

(5) The Commissioners may, as a condition of approving under sub-paragraph (4) above any means of preserving information contained in any records, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.

(6) A statement contained in a document produced by a computer shall not by virtue of sub-paragraph (4) above be admissible in evidence—

(a) in civil proceedings in England and Wales, except in accordance with sections 5 and 6 of the M1 Civil Evidence Act 1968;

(b) in criminal proceedings in England and Wales except in accordance with sections 69 and 70 of the M2 Police and Criminal Evidence Act 1984 and Part II of the M3 Criminal Justice Act 1988;

(c) in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the M4 Civil Evidence Act (Northern Ireland) 1971; and

(d) in criminal proceedings in Northern Ireland, except in accordance with Article 68 of the M5 Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the M6 Criminal Justice (Evidence, Etc.) (Northern Ireland) Order 1988.

This sub-paragraph does not apply in relation to Scotland.

Extent Information

E1 Sch. 11 para. 6(6) does not apply to Scotland see Sch. 11 para. 6.

Marginal Citations

M1 1968 c. 64.

M2 1984 c. 60.

M3 1988 c. 33.

M4 1971 c. 36 (N.I.).

M5 S.I.1989/1341 (N.I.12).

M6 S.I.1988/1847 (N.I.17).