- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
4(1)This paragraph applies in relation to a group for an accounting period if the responsible member is required by section 56 to deliver a DST return for that period.
(2)The responsible member must—
(a)keep such records as may be needed to enable it to deliver a correct and complete DST return, and
(b)preserve those records in accordance with this paragraph.
(3)The records must be preserved until the end of the relevant day.
(4)In this paragraph “the relevant day” means—
(a)the sixth anniversary of the last day of the accounting period, or
(b)such earlier day as may be specified (and different days may be specified for different cases).
(5)In this paragraph “specified” means specified in a notice published by HMRC.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: