Paragraph 5 Records

In section 63 (records), in subsection (3), for the words from “6 years” to the end substitute

“—

(a)

in a case where the records relate to an accounting period, 6 years beginning with the day after the end of the accounting period to which the records relate, or

(b)

in any other case, 6 years beginning with the day on which the records are created.”