PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8

PROCEDURE FOR MAKING CLAIMS ETC.

Preservation of information etc.
70
The duty under section 69 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.