SCHEDULES
SCHEDULE 50Record-keeping
Landfill tax
I121
In paragraph 2 of Schedule 5 to FA 1996 (landfill tax: records), for sub-paragraphs (4) to (7) substitute—
4
A duty under regulations under this paragraph 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 any conditions or exceptions specified in writing by the Commissioners.