63 Records
Finance Act 2021 (2021 c 26) | Legislation

63  Records

(1)     The Commissioners may by regulations require persons—

(a)     to keep, for purposes connected with plastic packaging tax, records of specified matters, and

(b)     to preserve records for a specified period.

(2)     A duty under regulations under subsection (1) to preserve records may be discharged by preserving them, or the information contained in them, in any form and by any means, subject to any conditions

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