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Duty to keep and preserve records Duty to keep and preserve records

  1. 9Paragraph 9

Notes on Schedule 10

Modifications

C1

Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)