PROVISION OF INFORMATION

Related HMRC Manuals

124  [Omitted by SI 2009/2054, art. 8, with effect from 1 April 2010.]

RECORDS

Related HMRC Manuals

125(1)  The Commissioners may by regulations impose obligations to keep records on persons who–

(a)are registered,

(b)are required to be registered, or

(c)are exempted from the requirement to be registered by regulations under paragraph 53(4).

125(2)  Regulations under this paragraph may be framed by reference to such records as may be stipulated in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

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