Point in time view as at 01/02/2024.
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 21A.
[F121A.(1)A person (“P”) who is a participant in a non-UK special scheme must keep and make available to the Commissioners, on request, obligatory records.U.K.
(2)The records must be made available by electronic means.
(3)In sub-paragraph (1) “obligatory records” means records, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(1) of the Implementing Regulation.]
Textual Amendments
F1Sch. 9ZD para. 21A and cross-heading inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 7
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