Version Superseded: 01/04/2009
Point in time view as at 01/01/2010.
Finance Act 2003, Paragraph 5 is up to date with all changes known to be in force on or before 07 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.
5(1)The duty under paragraph 4 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 [F1tribunal] to the same extent as the records themselves.
Textual Amendments
F1Word in Sch. 11 para. 5(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 394
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