SCHEDULES
SCHEDULE 11 Administration, collection and enforcement
F2 Electronic communication and storage of VAT invoices etc
Annotations:
Amendments (Textual)
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—
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;
F1c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Regulations under this paragraph may make different provision for different circumstances.
Sch. 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