Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

CHAPTER 2 S Taxpayer duties to keep and preserve records

Duties to keep records S

75 Preservation of information etc. S

The duty under section 74 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 the Scottish Ministers by regulations.

Commencement Information

I1 S. 75 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)