{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-39",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-39.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/39",
  "kind": "section",
  "number": "39",
  "heading": "Preservation of information etc.",
  "text": "(1 ) The duty under section 38 or 38A to preserve records may be satisfied—\n(a) by preserving them in any form and by any means, or\n(b) by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.\n(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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 39 renumbered as s. 39(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 2(a); S.I. 2018/35, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 39 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 7; S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 39(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 2(b); S.I. 2018/35, art. 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 39 in force at 1.4.2018 by S.I. 2018/33, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/39",
    "retrieved_at": "2026-10-29T20:18:13.778220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}