53 Records
Finance Act 2017 (2017 c 10) | Legislation

53 Ìý¸é±ð³¦´Ç°ù»å²õ

(1)     The Commissioners may by regulations require persons—

(a)     to keep, for purposes connected with soft drinks industry levy, records of specified matters, and

(b)     to preserve records for a specified period.

(2)     A duty under regulations under this section to preserve records may be discharged—

(a)     by preserving them in any form and

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