Textual Amendments
F1Word 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
[F2(1 )]The duty under section 38 [F3or 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.
[F4(2)But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.]
Textual Amendments
F2S. 39 renumbered as s. 39(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 2(a); S.I. 2018/35, art. 3
F3Words in s. 39 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 7; S.I. 2018/34, art. 3
F4S. 39(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 2(b); S.I. 2018/35, art. 3
Commencement Information
I1S. 39 in force at 1.4.2018 by S.I. 2018/33, art. 3