Prospective
Digital records in relation to retail salesU.K.
This section has no associated Explanatory Memorandum
16.—(1) The Commissioners may specify in a notice (“a retail sales notice”) digital records in respect of the retail sales of the business of a retailer.
(2) Such digital records may include categories of transactions other than the categories specified in an update notice.
(3) A retail sales notice must be stated to be made further to this regulation.
Commencement Information
I1Reg. 16 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1