Statute
Section 115 — Finance Act 2008: Record-keeping
Text of the provision Official document
Record-keeping 115 1 Schedule 37 contains provision about the obligations to keep records for the purposes of income tax, capital gains tax, corporation tax and value added tax.
2 The amendments made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint.
Official source: legislation.gov.uk
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