Section 115: Record-keeping

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 7: Administration — Chapter 1: Information etc

Schedule 37 contains provision about the obligations to keep records for the purposes of income tax, capital gains tax, corporation tax and value added tax.

The amendments made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.