SCHEDULES

SCHEDULE 10 U.K.Stamp duty land tax: returns, enquiries, assessments and appeals

Part 2 U.K.Duty to keep and preserve records

Preservation of information instead of original records U.K.

10 (1) The duty under paragraph 9 to preserve records may be satisfied by the preservation of the information contained in them. U.K.

(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.