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Schedule 11, paragraph 6(11)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Regulations under sub-paragraph (5) requiring records to be kept or preserved in electronic form may— allow any authorisation or requirement for which the regulations may provide to be given by means of a specific or general direction given by the Commissioners, provide that the conditions of an authorisation or requirement are to be taken to be satisfied only where the Commissioners are satisfied as to specified matters.

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