4. In paragraph 81 of Schedule 9ZA, after subsection (5) insert—
“(6) Without prejudice to the generality of any of the powers of the Commissioners under the relevant information provisions, those powers are, for the purpose of facilitating compliance with any obligation of the United Kingdom under the EU withdrawal agreement, exercisable with respect to matters that are relevant to a charge to VAT under the law of a member State, as they are exercisable with respect to matters that are relevant for any of the purposes of this Act.
(7) The reference in subsection (6) to the relevant information provisions is a reference to the provisions of section 73(7) and Schedule 11 (see also paragraph 73 which contains provision treated as if contained within that Schedule) relating to—
(a)the keeping of accounts;
(b)the making of returns and the submission of other documents to the Commissioners;
(c)the production, use and contents of invoices;
(d)the keeping and preservation of records;
(e)the furnishing of information and the production of documents.”.