[F1Commissioners' power to request production of recordsU.K.
Textual Amendments
F1Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4
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.U.K.
(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.]