- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
17(1)In Schedule 11 (administration, collection and enforcement), paragraph 6 (record keeping) is amended as follows.
(2)Before sub-paragraph (5) insert—
“(4A)In relation to a relevant taxable person, a duty under this paragraph to preserve records relating to a relevant taxable supply must be discharged by at least preserving the information contained in the records electronically.
(4B)A relevant taxable person must make available to the Commissioners electronically on request any records preserved in accordance with sub-paragraph (4A).
(4C)In sub-paragraph (4A) “relevant taxable supply” means a supply of goods where—
(a)that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A, or
(b)the place of supply of those goods is determined by section 7(5B).
(4D)In sub-paragraphs (4A) and (4B) “relevant taxable person” means a person who is a taxable person and who—
(a)is the operator of an online marketplace,
(b)is a person making taxable supplies of goods facilitated by an online marketplace, or
(c)makes taxable supplies, the place of supply of which is determined by section 7(5B).”
(3)In sub-paragraph (5), after “may by regulations make” insert “further”.
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