Related Commentary  Related CasesRelated HMRC Manuals

12B(1)  Any person who may be required by a notice under section 8, 8A or 12AA of this Act to make and deliver a return for a year of assessment or other period shall–

(a)keep all such records as may be requisite for the purpose of enabling him to make and deliver a correct and complete return for the year or period; and

(b)preserve those records until the end of the relevant day, that is to say, the day mentioned in subsection (2) below or, where a return is required by a notice given on or before that day, whichever of that day and the following is the latest, namely–

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