VATA 1994
5(1)Paragraph 6 (duty to keep records) is amended as follows.
(2)In sub-paragraph (3), for “require”, in the second place, substitute “specify in writing (and different periods may be specified for different cases)”.
(3)For sub-paragraphs (4) to (6) substitute—
“(4)The duty under this paragraph to preserve records may be discharged—
(a)by preserving them in any form and by any means, or
(b)by preserving the information contained in them in any form and by any means,
subject to any conditions or exceptions specified in writing by the Commissioners for Her Majesty’s Revenue and Customs.”