Schedule 9ZA, Part 13, paragraph 81(7)

The reference in sub-paragraph (6) to the relevant information provisions is a reference to the provisions of section 73(7) and Schedule 11 (see also paragraph 73 which contains provision treated as if contained within that Schedule) relating to— the keeping of accounts; the making of returns and the submission of other documents to the Commissioners; the production, use and contents of invoices; the keeping and preservation of records; the furnishing of information and the production of documents.

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