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.