62 Digital reporting and record-keeping for VAT
Finance (No 2) Act 2017 (2017 c 32) | Legislation

62  Digital reporting and record-keeping for VAT

(1)     Schedule 11 to VATA 1994 (administration, collection and enforcement) is amended as set out in subsections (2) to (4).

(2)     In paragraph 2 (accounting and payment)—

(a)     in sub-paragraph (1) for “and the making of returns” substitute “, the making of returns and the submission of information”;

(b)     after sub-paragraph (11) insert—

“(11A)     Regulations under this paragraph may include incidental, supplemental, consequential, saving, transitional or transitory provision.”

(3)     In paragraph 6 (duty of taxable person to keep records)—

(a)     omit sub-paragraph (4);

(b)     at the end insert—

“(5)     The Commissioners may by regulations make provision about the form in which, and means by which, records are to be kept and preserved.

(6)     Regulations under sub-paragraph (5) may—

(a)     make different provision for different cases;

(b)     provide for any provision of the regulations to be subject to conditions or exceptions specified in writing by the Commissioners;

(c)

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