[118A Duty of revenue traders to keep records]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[Part IXA Protection of the Revenues Derived from Excise Duties]

[118A  Duty of revenue traders to keep records]

[(1)     The Commissioners may by regulations require every revenue trader—

(a)     to keep such records as may be prescribed in the regulations; and

(b)     to preserve

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