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Paragraph 2 I1

In section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)—

(a)

the existing text becomes subsection (1);

(b)

after that subsection insert—

“(2)

But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.”

Annotations

Commencement

I1

Sch. 4 para. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3