Section 886FA68 s6(1) to (5); CTA76 s147(1) and (2); FA92 s231; F(No. 2)A08 s98 and Sch5 Pt 2(2)(i); FA12 s118, s129 and Sch4 Pt2(g); FA13 s98; FA14 s91; FA15 s73
Obligation to keep certain recor...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.