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Finance Act 2004
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- 2004 c. 12
- SCHEDULE 12
- Company tax returns, assessments...
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Company tax returns, assessments and related mattersU.K.
16(1)Schedule 18 to the Finance Act 1998 is amended as follows.U.K.
(2)In paragraph 22 (preservation of information instead of original records) in sub-paragraph (3) (records in respect of which duty to preserve records may not be satisfied by preservation of information contained in them) for paragraph (b) substitute—
“(b)any record (however described) which is required by regulations under section 70(1)(c) of the Finance Act 2004 to be given to a sub-contractor (within the meaning of section 58 of that Act) on the making of a payment to which section 61 of that Act (deductions on account of tax) applies;”.
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