PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 2

TAXPAYER DUTIES TO KEEP AND PRESERVE RECORDS

Preservation of information etc.
39
The duty under section 38 to preserve records may be satisfied—
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 any conditions or exceptions prescribed by regulations made by the Welsh Ministers.