Part 9 Record-Keeping Requirements
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Part 9 Record-Keeping Requirements

31

(1)     The filing member of the group must—

(a)     keep such records as may be needed to enable it to deliver correct and complete returns if required, and

(b)     preserve those records in accordance with this paragraph.

(2)     The records

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