PART 1Amendments to the Value Added Tax Act 1994
Amendments to Schedule 9ZD to the Value Added Tax Act 19947
In Part 4 (persons registered under non-UK special accounting schemes), after paragraph 21 insert—
21AAvailability of records
1
A person (“P”) who is a participant in a non-UK special 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(1) of the Implementing Regulation.