(1)The provisions mentioned in subsection (2) below (which enable revenue traders and taxable persons to be required to keep records) shall be amended in accordance with subsections (3) and (4) below (which correct minor errors in those provisions so far as they relate to the admissibility in evidence of the recorded information).
(2)The provisions are—
(a)in the M1Customs and Excise Management Act 1979, section 118A; and
(b)in Schedule 7 to the M2Value Added Tax Act 1983, paragraph 7.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Subsection (7) and sub-paragraph (6) of those provisions shall be omitted.
Textual Amendments
F1S. 256(3) omitted (1.4.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 2(a); S.I. 2011/777, art. 2
Marginal Citations