xmlns:atom="http://www.w3.org/2005/Atom"
11. In Part 4 (collection etc of UK VAT), after paragraph 30 insert—
30A.—(1) A person (“P”) who is a participant in a special scheme (other than the IOSS scheme) must keep and make available to the Commissioners, on request, obligatory records.
(2) The records must be made available by electronic means.
(3) In sub-paragraph (1) “obligatory records” means records, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(2) of the Implementing Regulation.”.