Tax Collection and Management (Wales) Act 2016 section 70

Preservation of information etc.

Section 70 explains how the duty to keep and preserve records under section 69 can be satisfied in practice, allowing flexibility in the format and method of preservation.

• Records required to be preserved under section 69 do not have to be kept in their original physical form.
• Records may be preserved in any form and by any means — for example, as digital copies or scanned documents.
• Alternatively, the information contained in the records may be preserved in any form and by any means, rather than the records themselves.
• The Welsh Ministers may make regulations prescribing conditions or exceptions that apply to the preservation of information rather than original records.