Finance Act 2009

Climate change levy U.K.

18 U.K. Schedule 6 to FA 2000 (climate change levy) is amended as follows.

19 (1) Paragraph 125 (records) is amended as follows. U.K.

(2) For sub-paragraphs (4) and (5) substitute—

“(4) A duty under regulations under this paragraph 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.”

(3) In sub-paragraph (9), omit “approval or” and “given or”.

Commencement Information

I1 Sch. 50 para. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2

20 U.K. Omit paragraph 126 (evidence of records that are required to be preserved).

Commencement Information

I2 Sch. 50 para. 20 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2