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Legislation
Finance Act 2021

Crossheading Value added tax

  • Section 92 Extension of temporary 5% reduced rate for hospitality and tourism sectors
  • Section 93 Temporary 12.5% reduced rate for hospitality and tourism sectors
  • Section 94 Extending digital record-keeping for VAT purposes to all businesses
  • Section 95 Distance selling: Northern Ireland
  • Section 96 Distance selling: power to make further provision
  • Section 97 Supply of imported works of art etc
  • Section 98 Continuing effect of principle preventing the abuse of the VAT system
  • Section 99 Deferring VAT payment by reason of the coronavirus emergency
  • Section 100 Refunds to S4C
  1. Value added tax
  2. Extending digital record-keeping for VAT purposes to all businesses

Section 94 | Extending digital record-keeping for VAT purposes to all businesses

From legislation.gov.uk

In paragraph 6 of Schedule 11 to VATA 1994 (duty of taxable person to keep records), omit sub-paragraphs (7) to (9).

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