SCHEDULES
I1SCHEDULE 13Excise duties: compliance checks
Annotations:
Commencement Information
Part 1Record-keeping
1
1
Section 118A of CEMA 1979 (duty of revenue traders to keep records) is amended as follows.
2
In subsection (1)(b), for “require” substitute “
specify in writing (and different lesser periods may be specified for different cases)
”
.
3
For subsection (3) substitute—
3
A duty imposed by this section to preserve records may be discharged—
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 specified in writing by the Commissioners.
4
Omit subsections (4) to (6).
Sch. 13 amendments in force at 1.4.2011 by S.I. 2011/777, art. 2 (with transitional provisions in arts. 3-8)