2A

The Commissioners for Her Majesty's Revenue and Customs may by regulations—

a

provide that the records required to be kept and preserved under sub-paragraph (1) include, or do not include, records specified in the regulations, and

b

provide that those records include supporting documents so specified.

3

The duty under sub-paragraph (1) to preserve records may be discharged—

a

by preserving them in any form and by any means, or

b

by preserving the information contained in them in any form and by any means,

subject to sub-paragraph (3A) and any conditions or further exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs.

3A

Sub-paragraph (3)(b) does not apply in the case of records of the kinds specified in section 12B(4A) or paragraph 22(3) of Schedule 18 to the Finance Act 1998.

6

Regulations under this paragraph may—

a

make different provision for different cases, and

b

make provision by reference to things specified in a notice published by the Commissioners for Her Majesty's Revenue and Customs in accordance with the regulations (and not withdrawn by a subsequent notice).

7

In this paragraph “supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.