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Value Added Tax Act 1994
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Changes to legislation:
Value Added Tax Act 1994, Paragraph 6A is up to date with all changes known to be in force on or before 10 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 11 Paragraph 6A:
- Sch. 11 para. 6A(7) substituted by 2017 c. 32 s. 62(4)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 51A repealed by S.I. 2008/1146 art. 5(2)(a) (This amendment not applied to legislation.gov.uk. The insertion of s. 51A by 1995 c. 4, s. 26(1) never came into force)
- Sch. 10 para. 8(2) (3) inserted by 1995 c. 4 s. 26(2) (This amendment not applied to legislation.gov.uk. S. 26 repealed (1.6.2008) without ever being in force by S.I. 2008/1146, art. 5)
[F16A(1)The Commissioners may direct any taxable person named in the direction to keep such records as they specify in the direction in relation to such goods as they so specify.U.K.
(2)A direction under this paragraph may require the records to be compiled by reference to VAT invoices or any other matter.
(3)The Commissioners may not make a direction under this paragraph unless they have reasonable grounds for believing that the records specified in the direction might assist in identifying taxable supplies in respect of which the VAT chargeable might not be paid.
(4)The taxable supplies in question may be supplies made by—
(a)the person named in the direction, or
(b)any other person.
(5)A direction under this paragraph—
(a)must be given by notice in writing to the person named in it,
(b)must warn that person of the consequences under section 69B of failing to comply with it, and
(c)remains in force until it is revoked or replaced by a further direction.
(6)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.
(7)[F2Sub-paragraph (4) of paragraph 6 (preservation of information) applies] for the purposes of this paragraph as [F3it applies] for the purposes of that paragraph.
(8)This paragraph is without prejudice to the power conferred by paragraph 6(1) to make regulations requiring records to be kept.
(9)Any records required to be kept by virtue of this paragraph are in addition to any records required to be kept by virtue of paragraph 6.]
Textual Amendments
F1Sch. 11 para. 6A inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 21(6)
F2Words in Sch. 11 para. 6A(7) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 6(a); S.I. 2009/402, art. 2
F3Words in Sch. 11 para. 6A(7) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 6(b); S.I. 2009/402, art. 2
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