SCHEDULES

F1SCHEDULE 3BSupply of electronic services in member States: special accounting scheme

Part 2 Obligations following registration, etc

Commissioners' power to request production of records

15

(1)

The Commissioners may request a person to make available to them electronically records of the transactions entered into by him for the purposes of, or in connection with, qualifying supplies to which this paragraph applies.

(2)

This paragraph applies to qualifying supplies which—

(a)

are treated as made in the United Kingdom, and

(b)

are made by the person while he is identified under any provision of the law of another member State which implements Article 26c.