SCHEDULES

SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals

PART 3Duty to keep and preserve records

Preservation of information etc

5

The duty under paragraph 4 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 a notice published by HMRC.