Paragraph 5 F1
United Kingdom
The duty under paragraph 4 to preserve records may be satisfied—
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,
subject to any conditions or exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs.
Annotations
Textual amendments
- F1
Sch. 11 para. 5 substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 10; S.I. 2010/815, art. 2
Notes on Schedule 11
Textual amendments
- F1
Words in Sch. 11 heading substituted (with effect in accordance with s. 94(5) of the amending Act) by Finance Act 2008 (c. 9), Sch. 30 para. 11
Notes on Preservation of information etc
Textual amendments
- F1
Word in Sch. 11 para. 5 cross-heading substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 11; S.I. 2010/815, art. 2