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Finance Act 2009

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Changes over time for: Paragraph 6

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Point in time view as at 01/04/2010.

Changes to legislation:

Finance Act 2009, Paragraph 6 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

This section has no associated Explanatory Notes

6U.K.For paragraph 10 (preservation of information instead of original records) substitute—

10The duty under paragraph 9 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. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2

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