{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-50/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-50/paragraph-6.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/50/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "For paragraph 10 (preservation of information instead of original records) substitute—\n“10 The duty under paragraph 9 to preserve records may be satisfied—\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 for Her Majesty's Revenue and Customs.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 50 para. 6 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/6",
    "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."
}