Search Legislation

Finance Act 2022

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2022, Paragraph 5. Help about Changes to Legislation

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.

Back to top

Options/Help