Paragraph 14 I1

After that paragraph insert—

“Preservation of information etc

3A

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.”