Point in time view as at 08/03/2017.
Finance Act 2008, Cross Heading: VATA 1994 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
4U.K.Schedule 11 to VATA 1994 (administration, collection and enforcement) is amended as follows.
5(1)Paragraph 6 (duty to keep records) is amended as follows.U.K.
(2)In sub-paragraph (3), for “require”, in the second place, substitute “ specify in writing (and different periods may be specified for different cases) ”.
(3)For sub-paragraphs (4) to (6) substitute—
“(4)The duty under this paragraph to preserve records may be discharged—
(a)by preserving them in any form and by any means, or
(b)by preserving the information contained in them in any form and by any means,
subject to any conditions or exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs.”
Commencement Information
I1Sch. 37 para. 5 in force at 1.4.2009 for the purposes of the amendments made by that paragraph by S.I. 2009/402, art. 2
6U.K.In paragraph 6A(7) (application of provisions of paragraph 6 where directions under paragraph 6A require records to be kept)—
(a)for “Sub-paragraphs (4) to (6) of paragraph 6 (preservation of information by means approved by the Commissioners) apply” substitute “ Sub-paragraph (4) of paragraph 6 (preservation of information) applies ”, and
(b)for “they apply” substitute “ it applies ”.
Commencement Information
I2Sch. 37 para. 6 in force at 1.4.2009 for the purposes of the amendments made by that paragraph by S.I. 2009/402, art. 2
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