After sub-paragraph (4) insert—

“(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notice published by the Commissioners for Her Majesty’s Revenue and Customs in accordance with the regulations (and not withdrawn by a subsequent notice).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.”