Textual Amendments
F1Sch. 11 para. 3 and cross-heading substituted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(3)(5); S.I. 2003/3043, art. 2
3(1)Regulations may prescribe, or provide for the Commissioners to impose in a particular case, conditions that must be complied with in relation to—U.K.
(a)the provision by electronic means of any item to which this paragraph applies;
(b)the preservation by electronic means of any such item or of information contained in any such item.
(2)The items to which this paragraph applies are—
(a)any VAT invoice;
(b)any document that refers to a VAT invoice and is intended to amend it;
F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Regulations under this paragraph may make different provision for different circumstances.]
Textual Amendments
F2Sch. 11 para. 3(2)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)