# Finance Act 2009, Paragraph 21


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.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/50/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-50/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.