Paragraph 10 I1

For paragraph 5 (preservation of information instead of original records) substitute—

“5

The duty under paragraph 4 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.”