- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In subsection (1) of section 12B of the Management Act (records to be kept for purposes of returns), for paragraph (b) there shall be substituted the following paragraph—
“(b)preserve those records until the end of the relevant day, that is to say, the day mentioned in subsection (2) below or, where a return is required by a notice given on or before that day, whichever of that day and the following is the latest, namely—
(i)where enquiries into the return or any amendment of the return are made by an officer of the Board, the day on which, by virtue of section 28A(5) or 28B(5) of this Act, those enquiries are treated as completed; and
(ii)where no enquiries into the return or any amendment of the return are so made, the day on which such an officer no longer has power to make such enquiries.”
(2)In subsection (2) of that section, the words from “or, where a return” to the end shall cease to have effect.
(3)After that subsection there shall be inserted the following subsection—
“(2A)Any person who—
(a)is required, by such a notice as is mentioned in subsection (1) above given at any time after the end of the day mentioned in subsection (2) above, to make and deliver a return for a year of assessment or other period; and
(b)has in his possession at that time any records which may be requisite for the purpose of enabling him to make and deliver a correct and complete return for the year or period,
shall preserve those records until the end of the relevant day, that is to say, the day which, if the notice had been given on or before the day mentioned in subsection (2) above, would have been the relevant day for the purposes of subsection (1) above.”
(4)In subsection (3) of that section—
(a)in paragraph (a), after the words “subsection (1)” there shall be inserted the words “or (2A)”; and
(b)in paragraph (b), for the words “the day mentioned in subsection (2) above” there shall be substituted the words “the end of the relevant day”.
(5)In subsection (4) of that section, after the words “subsection (1)” there shall be inserted the words “or (2A)”.
(6)In subsection (5) of that section—
(a)at the beginning there shall be inserted the words “Subject to subsection (5A) below,”; and
(b)after the words “subsection (1)” there shall be inserted the words “or (2A)”.
(7)After that subsection there shall be inserted the following subsection—
“(5A)Subsection (5) above does not apply where the records which the person fails to keep or preserve are records which might have been requisite only for the purposes of claims, elections or notices which are not included in the return.”
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