SCHEDULES
C1C2C3F1SCHEDULE 11AStamp duty land tax: claims not included in returns
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(e)
C2
Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 28(2)
C3
Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 31(3)
F2Preservation of information etc
Annotations:
Amendments (Textual)
F2
Sch. 11A para. 3A and cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 14; S.I. 2010/815, art. 2
3A
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 in writing by the Commissioners for Her Majesty's Revenue and Customs.
Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40