# Finance Act 2009, Paragraph 10


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.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/50/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-50/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.