[F1Record keepingU.K.
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Memorandwm Esboniadol
16Z10.—(1) The claimant must keep and preserve such records in respect of any claim for repayment or remission in such form and for such period as specified in a notice published by HMRC.
(2) Where the claim for repayment or remission is made by a repayment and remission agent on behalf of a principal—
(a)the reference in paragraph (1) to the claimant is to be read as referring to the principal; and
(b)the agent must provide to the claimant such documents as may be specified in a notice published by HMRC.
(3) HMRC must publish a notice specifying the matters referred to in paragraph (1).]
Textual Amendments