# Tax Collection and Management (Wales) Act 2016, Section 39: Preservation of information etc.

Extent: E+W

(1 ) The duty under section 38 or 38A 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 regulations made by the Welsh Ministers.
(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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/39 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.