Search Legislation

Finance Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 5

 Help about opening options

Version Superseded: 01/04/2009

Alternative versions:

Status:

Point in time view as at 01/01/2010.

Changes to legislation:

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. Help about Changes to Legislation

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.

Back to top

Options/Help