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Penalty for failure to keep and preserve records Penalty for failure to keep and preserve records

  1. 11Paragraph 11

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)