Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 1)
Retention of records by payment service providers
85E. Any records retained by a payment service provider in accordance with section 85C shall be kept in electronic format for a period of 3 years...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.