Chapter 2 ... DUTIES TO KEEP AND PRESERVE RECORDSF1
England and Wales
- 38Duty to keep and preserve records: cases where a tax return is required
- 38ADuty to keep and preserve records: land transactions in respect of which no tax return is required.
- 39Preservation of information etc.
- 39APower to make regulations about records
Annotations
Textual amendments
- F1
Word in Pt. 3 Ch. 2 heading omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 4; S.I. 2018/34, art. 3
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21