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;
(c)any invoice described in regulations made for the purposes of section 6(8)(b) or 12(1)(b).
(3)Regulations under this paragraph may make different provision for different circumstances.]