342.Paragraph 4 provides that the duty in paragraph 3 to preserve records under that paragraph may be satisfied by preserving records (or the information contained in them) in an alternative form (such as microfiche or an electronic facsimile) and by any means, subject to any conditions or exceptions that may be prescribed by Revenue Scotland.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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