63RecordsU.K.
(1)The Commissioners may by regulations require persons—
(a)to keep, for purposes connected with plastic packaging tax, records of specified matters, and
(b)to preserve records for a specified period.
(2)A duty under regulations under subsection (1) to preserve records may be discharged by preserving them, or the information contained in them, in any form and by any means, subject to any conditions or exceptions specified in the regulations.
(3)The period specified in regulations under subsection (1) may not exceed 6 years beginning with the end of the accounting period to which the records relate.
(4)The Commissioners may direct a person who is, or is liable to be, registered under this Part or to whom a secondary liability and assessment notice or a joint and several liability notice has been given—
(a)to keep such records as are specified in the direction;
(b)to preserve those records for a specified period.
(5)The Commissioners may not give a direction under subsection (4) unless they have reasonable grounds for believing that the records specified in the direction might assist in identifying chargeable plastic packaging components in respect of which plastic packaging tax might not be paid.
(6)A direction under subsection (4)—
(a)must be in writing,
(b)must specify the consequences under section 80 of a failure to comply with a requirement imposed under that section, and
(c)may be revoked or replaced by a further direction.
(7)The period specified in a direction under subsection (4)(b) may not exceed 6 years.
Commencement Information
I1S. 63 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3