# Taxes Management Act 1970, Paragraph 11


(1) The Commissioners may by regulations require a relevant person or relevant partnership to—
(a) keep specified records relating to the business in electronic form, and
(b) preserve those records in electronic form for a specified period.
(2) The records which may be specified are any records the Commissioners consider relevant to ascertaining information required to be provided by regulations under this Part of this Schedule.
(3) A requirement imposed by regulations under this paragraph is in addition to, and not in place of, any other requirement that the person or partnership keep and preserve records (or keep and preserve records in a particular form).
(4) Paragraph 5(1) (requirements imposed on partnership to be met by nominated partner) does not apply to requirements imposed by regulations under this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1/paragraph/11 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-A1/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.