4A

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

a

provide that the records required to be kept and preserved under this paragraph include, or do not include, records specified in the regulations, and

b

provide that those records include supporting documents so specified.

4B

Regulations under this paragraph may 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notice published by the Commissioners for Her Majesty's Revenue and Customs in accordance with the regulations (and not withdrawn by a subsequent notice).

4C

“Supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.