Extent Information
E1 The provisions of Schedule 1 are co-extensive with the enactments they amend, see s. 16(6)
20U.K.In section 96(1) of the Value Added Tax Act 1994 (general interpretative provisions), at the appropriate places insert—
“document” means anything in which information of any description is recorded; and
“copy”, in relation to a document, means anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.