Chwilio Deddfwriaeth

Finance Act 1995

Status:

This is the original version (as it was originally enacted).

2After paragraph 2 of that Schedule there shall be inserted the following paragraph—

Keeping and preserving of records

2A(1)Any person who may wish to make a claim in relation to a year of assessment or other period shall—

(a)keep all such records as may be requisite for the purpose of enabling him to make a correct and complete claim; and

(b)shall preserve those records until the end of the relevant day.

(2)In relation to a claim, the relevant day for the purposes of sub-paragraph (1) above is whichever of the following is the latest, namely—

(a)where enquiries into the claim or any amendment of the claim are made by an officer of the Board, the day on which, by virtue of paragraph 7(4) below, those enquiries are treated as completed; and

(b)where no enquiries into the claim or any amendment of the claim are so made, the day on which such an officer no longer has power to make such enquiries.

(3)The duty under sub-paragraph (1) above to preserve records may be discharged by the preservation of the information contained in them; and where the information is so preserved a copy of any document forming part of the records shall be admissible in evidence in any proceedings before the Commissioners to the same extent as the records themselves.

(4)Any person who fails to comply with sub-paragraph (1) above in relation to any claim which is made for a year of assessment or accounting period shall be liable to a penalty not exceeding £3,000.

Yn ôl i’r brig

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