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SCHEDULES

SCHEDULE 37Record-keeping

VATA 1994

6In paragraph 6A(7) (application of provisions of paragraph 6 where directions under paragraph 6A require records to be kept)—

(a)for “Sub-paragraphs (4) to (6) of paragraph 6 (preservation of information by means approved by the Commissioners) apply” substitute “Sub-paragraph (4) of paragraph 6 (preservation of information) applies”, and

(b)for “they apply” substitute “it applies”.