Paragraph 21 I1

In paragraph 2 of Schedule 5 to FA 1996 (landfill tax: records), for sub-paragraphs (4) to (7) substitute—

“(4)

A duty under regulations under this paragraph to preserve records may be discharged—

(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.”