Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 3 S Claims for relief from double assessment and for repayment

Valid from 01/04/2015

Preservation of information etc. S

4 S The duty under paragraph 3 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 specified by Revenue Scotland.