SCHEDULES
SCHEDULE 11Stamp duty land tax: self-certificates
Part 2Duty to keep and preserve records
Preservation of information instead of original records
5
(1)
The duty under paragraph 4 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.