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Finance Act 2003

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Preservation of information instead of original records

10(1)The duty under paragraph 9 to preserve records may be satisfied by the preservation of the information contained in them.

(2)Where information is so preserved a copy of any document forming part of the records is admissible in evidence in any proceedings before the Commissioners to the same extent as the records themselves.

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