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Finance Act 2022
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- UK Public General Acts
- 2022 c. 3
- SCHEDULE 12
- Paragraph 5
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RecordsU.K.
5In section 63 (records), in subsection (3), for the words from “6 years” to the end substitute “—
(a)in a case where the records relate to an accounting period, 6 years beginning with the day after the end of the accounting period to which the records relate, or
(b)in any other case, 6 years beginning with the day on which the records are created.”
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