Schedule 11, paragraph 3(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Regulations may prescribe, or provide for the Commissioners to impose in a particular case, conditions that must be complied with in relation to— the provision by electronic means of any item to which this paragraph applies; the preservation by electronic means of any such item or of information contained in any such item.
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Source: legislation.gov.uk · retrieved 2026-07-28