Version Superseded: 01/04/2010
Point in time view as at 21/07/2009.
Finance Act 2009, Paragraph 15 is up to date with all changes known to be in force on or before 01 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.
15(1)Paragraph 62 (meaning of “statutory records”) is amended as follows.U.K.
(2)In sub-paragraph (1), for paragraph (b) substitute—
“(b)any other enactment relating to a tax,”.
(3)In sub-paragraph (2)(b), for “VATA 1994 or any other enactment relating to value added tax” substitute “ any other enactment relating to a tax ”.
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