Point in time view as at 01/04/2010.
Finance Act 2008, Paragraph 9 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.
9(1)Paragraph 22 (preservation of information instead of original records) is amended as follows.U.K.
(2)For sub-paragraph (1) substitute—
“(1)The duty under paragraph 21 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 (3) and any conditions or exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs.”
(3)Omit sub-paragraph (2).
(4)In sub-paragraph (3), for “The records excluded from sub-paragraph (1) are” substitute “ Sub-paragraph (1)(b) does not apply in the case of the following kinds of records ”.
(5)Accordingly, in the heading before that paragraph, for “instead of original records” substitute “ etc ”.
Commencement Information
I1Sch. 37 para. 9 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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