SCHEDULES

SCHEDULE 50Record-keeping

Aggregates levy

I116

1

Paragraph 2 (records) is amended as follows.

2

For sub-paragraphs (4) and (5) 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.

3

In sub-paragraph (9), omit “approval or” and “given or”.