PART 6

Apprenticeship levy

Information and penalties

Records
111
1
The Commissioners may by regulations require persons—
a
to keep for purposes connected with apprenticeship levy records of specified matters, and
b
to preserve the records for a specified period.
2
A duty under regulations under this section to preserve records may be discharged—
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.
3
In this section “specified” means specified or described in the regulations.