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

  1. 6Paragraph 6

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