# Revenue Scotland and Tax Powers Act 2014, Section 75: Preservation of information etc.


The duty under section 74 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 prescribed by the Scottish Ministers by regulations.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/75 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.