Article 6 Record-keeping and information provision

Before an amount is left out of account by virtue of this Order, in calculating the takings and payouts of a taxable person under paragraph 7 of Schedule 24 to the Finance Act 2012, that person must make such records as are reasonably necessary to show that the amount arises in a circumstance that is a specified circumstance under any of articles 3 to 5.

Nothing in this article limits any power HMRC may otherwise have to require a person to keep records or provide information or documents.