Direct Tax Acts, Finance Act 2021
Chapter 7Miscellaneous
653AJ Obligation to keep certain recordsFA21 s80(1)(a)
[(1) A liable person shall retain, or cause to be retained on behalf of the liable person, such records as are req...
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.