15(1)Paragraph 62 (meaning of “statutory records”) is amended as follows.U.K.
(2)In sub-paragraph (1), for paragraph (b) substitute—
“(b)any other enactment relating to a tax,”.
(3)In sub-paragraph (2)(b), for “VATA 1994 or any other enactment relating to value added tax” substitute “ any other enactment relating to a tax ”.
Commencement Information
I1Sch. 48 para. 15 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2