Sch 9ZC para 3A
Schedule 11 has effect as if after paragraph 6 there were inserted— (6ZA) (1) An operator of an online marketplace must preserve and make available records relating to a relevant taxable supply in accordance with the requirements of Article 242a of the VAT Directive and Article 54c of the Implementing Regulation. (2) In this paragraph— “ the Implementing Regulation ” has the same meaning as in Schedule 9ZE; “ relevant taxable supply ” means a supply of goods where that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5B (as it has effect in accordance with paragraph 1B of this Schedule); “ the VAT Directive ” has the same meaning as in Schedule 9ZE.