This section has no associated Explanatory Notes
2E+WIn section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)—
(a)the existing text becomes subsection (1);
(b)after that subsection insert—
“(2)But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.”
Commencement Information
I1Sch. 4 para. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3