PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 2F2... DUTIES TO KEEP AND PRESERVE RECORDS
Annotations:
Amendments (Textual)
39AF1Power to make regulations about records
The Welsh Ministers may by regulations provide that the records required to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.
Word in Pt. 3 Ch. 2 heading omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 4; S.I. 2018/34, art. 3