SCHEDULES

SCHEDULE 11 Administration, collection and enforcement

F1 Electronic communication and storage of VAT invoices etc

3

(1)

Regulations may prescribe, or provide for the Commissioners to impose in a particular case, conditions that must be complied with in relation to—

(a)

the provision by electronic means of any item to which this paragraph applies;

(b)

the preservation by electronic means of any such item or of information contained in any such item.

(2)

The items to which this paragraph applies are—

(a)

any VAT invoice;

(b)

any document that refers to a VAT invoice and is intended to amend it;

F2(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

Regulations under this paragraph may make different provision for different circumstances.