Point in time view as at 01/04/2010.
Finance Act 2008, Paragraph 3 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
3(1)Paragraph 2A of Schedule 1A (records to be kept for the purposes of claims) is amended as follows.U.K.
(2)After sub-paragraph (2) insert—
“(2A)The Commissioners for Her Majesty's Revenue and Customs may by regulations—
(a)provide that the records required to be kept and preserved under sub-paragraph (1) include, or do not include, records specified in the regulations, and
(b)provide that those records include supporting documents so specified.”
(3)For sub-paragraph (3) substitute—
“(3)The duty under sub-paragraph (1) 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 sub-paragraph (3A) and any conditions or further exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs.
(3A)Sub-paragraph (3)(b) does not apply in the case of records of the kinds specified in section 12B(4A) or paragraph 22(3) of Schedule 18 to the Finance Act 1998.”
(4)Insert at the end—
“(6)Regulations under this paragraph may—
(a)make different provision for different cases, and
(b)make provision by reference to things specified in a notice published by the Commissioners for Her Majesty's Revenue and Customs in accordance with the regulations (and not withdrawn by a subsequent notice).
(7)In this paragraph “supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.”
Commencement Information
I1Sch. 37 para. 3 in force at 1.4.2009 for the purposes of the amendments made by that paragraph by S.I. 2009/402, art. 2
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