Paragraph 3A F1F2
The duty under paragraph 3 to preserve records may be satisfied—
(a)
by preserving them in any form and by any means, or
(b)
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. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40
- F2
Sch. 11A para. 3A and cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 14; S.I. 2010/815, art. 2
Notes on Schedule 11A
Modifications
- C1
Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(e)
- C2
Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 28(2)
- C3
Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 31(3)