SCHEDULES
C1SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Annotations:
Modifications etc. (not altering text)
Part 2Duty to keep and preserve records
Preservation of information F2etc
Annotations:
Amendments (Textual)
F2
Word in Sch. 10 para. 10 cross-heading substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 7; S.I. 2010/815, art. 2
F110
The duty under paragraph 9 to preserve records may be satisfied—
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 for Her Majesty's Revenue and Customs.
Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)