Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 3 TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 2 TAXPAYER DUTIES TO KEEP AND PRESERVE RECORDS

39 Preservation of information etc.

The duty under section 38 to preserve records may be satisfied—

(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 prescribed by regulations made by the Welsh Ministers.