# Finance Act 2009, Paragraph 15


(1) Paragraph 62 (meaning of “statutory records”) is amended as follows.
(2) In sub-paragraph (1), for paragraph (b) substitute—
“(b) any other enactment relating to a tax,”.
(3) In sub-paragraph (2)(b), for “VATA 1994 or any other enactment relating to value added tax” substitute “ any other enactment relating to a tax ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/48/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-48/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.