SCHEDULES

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

PART 3 U.K.Duty to keep and preserve records

Preservation of information etc U.K.

5 U.K.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.