Related Commentary  

168(1)  Any person who makes a claim to the Commissioners shall keep a record of that claim.

168(2)  Save as the Commissioners may otherwise allow, the record referred to in paragraph (1) above shall consist of the following information in respect of each claim made–

(a)in respect of each relevant supply for that claim–

(i)the amount of VAT chargeable,

(ii)the prescribed accounting period in which the VAT chargeable was accounted for and paid to the Commissioners,

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