http://www.legislation.gov.uk/id/asp/2016/20

PART 7General

102Information and registers to be kept in electronic form

(1)

Subsection (2) applies where a person—

(a)

is required under or by virtue of this Act to keep any information, or

(b)

is required under this Act to prepare and maintain a register.

(2)

The person must keep the information or the register in electronic form.