# Taxes Management Act 1970, Section 12C: Digital reporting and record-keeping


Schedule A1 (digital reporting and record-keeping) has effect.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/12C (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-12C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.