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The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023
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- UK Statutory Instruments
- 2023 No. 68
- Article 11
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11.—(1) A person who makes a claim must keep such records as the Commissioners may direct.
(2) The records which are required to be maintained under paragraph (1) must be preserved—
(a)in the form and manner directed by the Commissioners; and
(b)for such period as the Commissioners may direct not exceeding 6 years beginning with the date of the claim to which they relate.
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