Part 2 Duty to Keep and Preserve Records
Finance Act 2003 (2003 c 14) | Legislation

Part 2 Duty to Keep and Preserve Records

Duty to keep and preserve records

9

(1)     A purchaser who is required to deliver a land transaction return must—

(a)     keep such records as may be needed to enable him to deliver a correct and complete return, and

(b)     preserve those records in accordance with this paragraph.

(2)     The records must be preserved [until the end of the later of the relevant day and the] date on which—

(a)     an enquiry into the return is completed, or

(b)     if there is no enquiry, the Inland Revenue

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