{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-50/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-50/paragraph-19.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/50/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) Paragraph 125 (records) is amended as follows.\n(2) For sub-paragraphs (4) and (5) substitute—\n“(4) A duty under regulations under this paragraph to preserve records may be discharged—\n(a) by preserving them in any form and by any means, or\n(b) by preserving the information contained in them in any form and by any means,\nsubject to any conditions or exceptions specified in writing by the Commissioners.”\n(3) In sub-paragraph (9), omit “approval or” and “given or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 50 para. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/50/paragraph/19",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}