Landfill taxU.K.
21U.K.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.”
Commencement Information
I1Sch. 50 para. 21 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2