This section has no associated Explanatory Notes
4SThe 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.
Commencement Information
I1Sch. 3 para. 4 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)