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(1)Subsection (2) applies where a person—
(a)is required under or by virtue of this Act to keep any information, or
(b)is required under this Act to prepare and maintain a register.
(2)The person must keep the information or the register in electronic form.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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