Sch 11 para 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; (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) Regulations under this paragraph may make different provision for different circumstances.