Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

Words in s. 118A(1)(b) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 1(2); S.I. 2011/777, art. 2

S. 118A(3) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 1(3); S.I. 2011/777, art. 2

Ss. 118A(4)-(6) omitted (1.4.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 1(4); S.I. 2011/777, art. 2

S. 118A(7) repealed (3.5.1994) by 1994 c. 9, ss. 256(4), 258, Sch. 26 Pt. VIII(3)

http://www.legislation.gov.uk/ukpga/1979/2/section/118A/2011-05-25Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2011-05-25Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
118A Duty of revenue traders to keep records.(1)

The Commissioners may by regulations require every revenue trader—

(a)

to keep such records as may be prescribed in the regulations; and

(b)

to preserve those records for such period not exceeding six years as may be prescribed in the regulations or for such lesser period as the Commissioners may specify in writing (and different lesser periods may be specified for different cases) .

(2)

Regulations under this section—

(a)

may make different provision for different cases; and

(b)

may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

(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)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<p>
Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by
<ref eId="c02271" href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref eId="c02272" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/12">s. 12</ref>
,
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<p>
Words in s. 118A(1)(b) substituted (1.4.2011) by
<ref eId="c14qsubx3-00007" href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref eId="c14qsubx3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref eId="c14qsubx3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/1/2">Sch. 13 para. 1(2)</ref>
;
<ref eId="c14qsubx3-00010" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="c14qsubx3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
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<p>
S. 118A(3) substituted (1.4.2011) by
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,
<ref eId="c14qsubx3-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref eId="c14qsubx3-00021" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/1/3">Sch. 13 para. 1(3)</ref>
;
<ref eId="c14qsubx3-00022" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="c14qsubx3-00023" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
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<p>
Ss. 118A(4)-(6) omitted (1.4.2011) by virtue of
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,
<ref eId="c14qsubx3-00030" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
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<ref eId="c14qsubx3-00031" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/1/4">Sch. 13 para. 1(4)</ref>
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<ref eId="c14qsubx3-00032" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="c14qsubx3-00033" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
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,
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,
<ref eId="c02309" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref eId="c02310" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/VIII/3">Sch. 26 Pt. VIII(3)</ref>
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<ins class="first" ukl:ChangeId="d29p10420">Part IXA</ins>
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<ins ukl:ChangeId="d29p10420"> PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES</ins>
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<ins ukl:ChangeId="d29p10420">118A</ins>
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<ins ukl:ChangeId="d29p10420"> Duty of revenue traders to keep records.</ins>
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<ins ukl:ChangeId="d29p10420">The Commissioners may by regulations require every revenue trader—</ins>
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<noteRef uk:name="commentary" href="#key-988c9bc67435b84c472e459b414723c0" class="commentary"/>
specify in writing (and different lesser periods may be specified for different cases)
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<ins ukl:ChangeId="d29p10420">Regulations under this section—</ins>
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<ins class="substitution first" ukl:ChangeId="key-0821de75e815735e1fda88d9b1417e19-1531392735037" ukl:CommentaryRef="key-0821de75e815735e1fda88d9b1417e19">
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(3)
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<ins class="substitution" ukl:ChangeId="key-0821de75e815735e1fda88d9b1417e19-1531392735037" ukl:CommentaryRef="key-0821de75e815735e1fda88d9b1417e19">A duty imposed by this section to preserve records may be discharged—</ins>
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<ins ukl:ChangeId="d29p10420">
<ins class="substitution" ukl:ChangeId="key-0821de75e815735e1fda88d9b1417e19-1531392735037" ukl:CommentaryRef="key-0821de75e815735e1fda88d9b1417e19">(a)</ins>
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<ins class="substitution" ukl:ChangeId="key-0821de75e815735e1fda88d9b1417e19-1531392735037" ukl:CommentaryRef="key-0821de75e815735e1fda88d9b1417e19">by preserving them in any form and by any means, or</ins>
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<ins class="last" ukl:ChangeId="d29p10420">(6)</ins>
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<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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(7)
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<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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