Schedule 9ZA, Part 10, paragraph 64

In a case where the origin territory is Northern Ireland, any record made by the supplier in pursuance of paragraph 57(1)(g), 62(b) or 63(2)(d) must be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.

← 5 · All articles · 65 →

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