Finance Act 2009

This adran has no associated Nodiadau Esboniadol

16(1)Paragraph 2 (records) is amended as follows.U.K.

(2)For sub-paragraphs (4) and (5) substitute—

(4)A duty under regulations under this paragraph 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 any conditions or exceptions specified in writing by the Commissioners.

(3)In sub-paragraph (9), omit “approval or” and “given or”.

Commencement Information

I1Sch. 50 para. 16 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2