PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 2F1... DUTIES TO KEEP AND PRESERVE RECORDS
Annotations:
Amendments (Textual)
I139Preservation of information etc.
F31
The duty under section 38 F2or 38A 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 prescribed by regulations made by the Welsh Ministers.
F42
But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.
Word in Pt. 3 Ch. 2 heading omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 4; S.I. 2018/34, art. 3