Chwilio Deddfwriaeth

Finance Act 2011

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

Statutory records

46(1)For the purposes of this Schedule data form part of a data-holder’s statutory records if they are data that the data-holder is required to keep and preserve under or by virtue of any enactment relating to tax.

(2)Data cease to form part of a data-holder’s statutory records when the period for which the data are required to be preserved under or by virtue of that enactment has expired.

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