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(f) any fixed establishments of that person in the Community (other than fixed establishments belonging to a group within the meaning of section 15);

(iii) has been assigned a registration number under section 65(2).

(c) the registration number assigned to the person under section 65(2);

(d) notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.

(b) Where a taxable person makes intra-Community distance sales of goods, other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, the VAT return referred to in subsection (7) shall also contain—

(ii) for each Member State where EU value-added tax has become due in respect of intra-Community distance sales of goods other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, and for each Member State from which the goods are dispatched or transported—

(I) the total value, exclusive of EU value-added tax, of supplies of intra-Community distance sales of goods other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, made during the calendar quarter,

(c) Where a taxable person makes intra-Community distance sales of goods to which section 91G(1)(b) applies and the goods are dispatched or transported from a Member State other than the State, or makes qualifying domestic supplies of goods to which section 91G(1)(b) applies and the dispatch or transport of those goods begins and ends in the same Member State, the VAT return referred to in subsection (7) shall also contain—

(c) Where a taxable person makes intra-Community distance sales of goods to which section 91G(1)(b) applies and the goods are dispatched or transported from a Member State other than the State, or makes qualifying domestic supplies of goods to which section 91G(1)(b) applies and the dispatch or transport of those goods begins and ends in the same Member State, the VAT return referred to in subsection (7) shall also contain—

(11)(a) Without prejudice to the provisions of section 99, where corrections to a VAT return (‘the initial return’) are required after it has been submitted, the corrections shall be included in a subsequent VAT return within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (7).