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Part 1
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
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Point in time view as at 16/12/2010.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 3) Act 2010,
Part 1
.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Part 1 U.K.Record-keeping
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).
2U.K.In consequence of the amendment made by paragraph 1(4)—
(a)in FA 1994, omit section 256(3), and
(b)in the Criminal Procedure (Consequential Provisions) (Scotland) Act 1995, omit paragraph 18(2) of Schedule 4.
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