Section 58ZA(9)

In this section— “international VAT arrangements” means arrangements which— have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and relate to VAT or any tax corresponding to VAT imposed under the law of the territory, or any of the territories, in relation to which the arrangements have been made, and “Schedule 11 information power” means any power of the Commissioners under Schedule 11 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, and the furnishing of information and the production of documents.

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