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Schedule 11, paragraph 11(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where the recorded information consists of information stored in any electronic form, an order under this paragraph shall have effect as an order to produce the information in a form in which it is visible and legible or from which it can readily be produced in a visible and legible form and, if the authorised person wishes to remove it, in a form in which it can be removed.

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Source: legislation.gov.uk · retrieved 2026-07-28