SCHEDULES

SCHEDULE 10 U.K.Stamp duty land tax: returns, enquiries, assessments and appeals

Modifications etc. (not altering text)

C1 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)

Part 2 U.K.Duty to keep and preserve records

Preservation of information [F1 etc] U.K.

Textual Amendments

F1 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

[F2 10 U.K.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.]

Textual Amendments

F2 Sch. 10 para. 10 substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 6; S.I. 2010/815, art. 2