xmlns:atom="http://www.w3.org/2005/Atom"
3.In regulation 24 before “increase in consideration” insert— “API platform”...
5.After regulation 31(1)(k) insert— (l) where the taxable person is...
6.After regulation 31 insert— Preservation of records (1) Subject to paragraph (2) the electronic account required to...
7.After regulation 32 insert— Recording and keeping of information in...
8.In paragraph 40(2A) after “electronic return system” insert “or a...