There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Paragraph 1.
1(1)Section 118A of CEMA 1979 (duty of revenue traders to keep records) is amended as follows.U.K.
(2)In subsection (1)(b), for “require” substitute “ specify in writing (and different lesser periods may be specified for different cases) ”.
(3)For subsection (3) substitute—
“(3)A duty imposed by this section to preserve records may be discharged—
(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 specified in writing by the Commissioners.”
(4)Omit subsections (4) to (6).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
