Section 118A Duty of revenue traders to keep records.F1

to keep such records as may be prescribed in the regulations; and

to preserve those records for such period not exceeding six years as may be prescribed in the regulations or for such lesser period as the Commissioners may F2specify in writing (and different lesser periods may be specified for different cases) .

may make different provision for different cases; and

may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

by preserving them in any form and by any means, or

by preserving the information contained in them in any form and by any means,