# Finance Act 2011, Paragraph 46


(1) For the purposes of this Schedule data form part of a data-holder's statutory records if they are data that the data-holder is required to keep and preserve under or by virtue of any enactment relating to tax.
(2) Data cease to form part of a data-holder's statutory records when the period for which the data are required to be preserved under or by virtue of that enactment has expired.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/46 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.