Paragraph 6 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 19 para. 43 repealed by Finance Act 1999 s. 139 Sch. 20 Pt. 7 Notes 1 2 In section 12B(1) of the Taxes Management Act 1970 (records to be kept for purposes of returns), omit “, 11". ← Paragraph 5 Paragraph 6 Paragraph 7 →