SCHEDULES
SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 2Duty to keep and preserve records
Preservation of information instead of original records
10
1
The duty under paragraph 9 to preserve records may be satisfied by the preservation of the information contained in them.
2
Where information is so preserved a copy of any document forming part of the records is admissible in evidence in any proceedings before the Commissioners to the same extent as the records themselves.