# Finance Act 2020, Paragraph 5


The duty under paragraph 4 to preserve records may be satisfied—
(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 a notice published by HMRC.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.