SCHEDULES

F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F1

Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7)

PART 3Liability, returns, payment etc

Availability of records

14

1

A person (“P”) who is registered under the OSS scheme must F2keep and make available to the Commissioners, on request, F3... obligatory records F4....

2

The records must be made available by electronic means.

3

In sub-paragraph (1) “obligatory records” means records F5, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(1) of the Implementing Regulation.