[69B Breach of record-keeping requirements imposed by directions]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[69B  Breach of record-keeping requirements imposed by directions]

[(1)     If any person fails to comply with a requirement imposed under paragraph 6A(1) of Schedule 11, the person is liable to a penalty.

(2)     The amount of the penalty is equal to £200 multiplied by the number of days on which the failure continues (up to a maximum of 30 days).

(3)     If any person fails to comply with a requirement to preserve

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