This section has no associated Explanatory Notes
15(1)Paragraph 62 (meaning of “statutory records”) is amended as follows.
(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”.