14U.K.After that paragraph insert—
3AThe duty under paragraph 3 to preserve records may be satisfied—
(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 for Her Majesty's Revenue and Customs.”
Commencement Information
I1Sch. 50 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2