21 Requirements about keeping records
Finance Act 1994 (1994 c 9) | Legislation

21  Requirements about keeping records

(1)     The Commissioners may by regulations require any person to whom this Chapter applies—

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

(b)     to preserve those records—

(i)     for such period not exceeding four years as may be prescribed in the regulations, or

(ii)     for such lesser period as the Commissioners may require.

(2)     The Commissioners

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