FA 1998
9(1)Paragraph 22 (preservation of information instead of original records) is amended as follows.
(2)For sub-paragraph (1) substitute—
“(1)The duty under paragraph 21 to preserve records may be discharged—
(a)by preserving them in any form and by any means, or
(b)by preserving the information contained in them in any form and by any means,
subject to sub-paragraph (3) and any conditions or exceptions specified in writing by the Commissioners for Her Majesty’s Revenue and Customs.”
(3)Omit sub-paragraph (2).
(4)In sub-paragraph (3), for “The records excluded from sub-paragraph (1) are” substitute “Sub-paragraph (1)(b) does not apply in the case of the following kinds of records”.
(5)Accordingly, in the heading before that paragraph, for “instead of original records” substitute “etc”.