- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
44.—(1) C must keep records in writing of the following matters—
(a)the names and addresses of those persons whom C has reimbursed or whom C intends to reimburse;
(b)the total amount reimbursed to each such person;
(c)the amount of interest included in the total amount reimbursed to each such person; and
(d)the date that each reimbursement is made.
(2) C must preserve such records for the period of 6 years beginning with—
(a)the last day of the accounting period to which the records relate; or
(b)the day C makes the reimbursement to which the records relate,
whichever is the later.
(3) Where an officer of HMRC gives C notice in accordance with paragraph (4) below, C must, in accordance with such notice, produce to the Commissioners or to an officer of HMRC the records that C is required to keep pursuant to paragraph (1).
(4) A notice given for the purposes of paragraph (3) must—
(a)be in writing;
(b)state the day on which and the place and time at which the records are to be produced;
(c)be signed and dated by an officer of HMRC, and
may be given before or after, or both before and after, the Commissioners have paid the relevant amount to C.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: