Schedule 9ZE, Part 4, paragraph 30A

A person (“P”) who is a participant in a special scheme (other than the IOSS scheme) must keep and make available to the Commissioners, on request, obligatory records. The records must be made available by electronic means. In sub-paragraph (1) “obligatory records” means records, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(2) of the Implementing Regulation.

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