Taxes Management Act 1970 section 9

Meaning of "hard copy"

Section 9 of Schedule 3A defines what is meant by the term "hard copy" when used in the context of electronically held information.

• This definition applies throughout Part of Schedule 3A of the Taxes Management Act 1970
• A "hard copy" refers specifically to a printed out version of information that is held in electronic form
• The definition ensures clarity when HMRC or taxpayers need to produce physical copies of electronic records
• This is a straightforward interpretive provision that supports other paragraphs in the Schedule dealing with electronic information