Sch. 13 amendments in force at 1.4.2011 by S.I. 2011/777, art. 2 (with transitional provisions in arts. 3-8)

http://www.legislation.gov.uk/ukpga/2010/33/schedule/13/part/1/2010-12-16Finance (No. 3) Act 2010An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-302010-12-16SCHEDULESSCHEDULE 13Excise duties: compliance checksPart 1Record-keeping11

Section 118A of CEMA 1979 (duty of revenue traders to keep records) is amended as follows.

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).

2

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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amendments in force at 1.4.2011 by
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SCHEDULE 13
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<strong>Part 1</strong>
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Section 118A of
<abbr class="Acronym" title="Customs and Excise Management Act">CEMA</abbr>
1979 (duty of revenue traders to keep records) is amended as follows.
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In subsection (1)(b), for “require” substitute
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<p>in the Criminal Procedure (Consequential Provisions) (Scotland) Act 1995, omit paragraph 18(2) of Schedule 4.</p>
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