PART 6Tax returns, enquiries and assessments
CHAPTER 2Taxpayer duties to keep and preserve records
Duties to keep records
75Preservation of information etc.
The duty under section 74 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 the Scottish Ministers by regulations.