Finance Act 2009, Paragraph 19 is up to date with all changes known to be in force on or before 09 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.
19(1)Paragraph 125 (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. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2
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