Dnalc10215 - record keeping & taking account: legal basis for record keeping - hmrc internal manual
Dnalc10215 - record keeping & taking account: legal basis for record keeping - hmrc internal manual"
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DNALC10215 - RECORD KEEPING & TAKING ACCOUNT: LEGAL BASIS FOR RECORD KEEPING The legal basis for record keeping requirements is as follows: Subject Law (all references to the Denatured
Alcohol Regulations 2005) Requirement for producers and distributors to take account & keep a stock record Regulation 9(2)(b) Requirement for producers and distributors to record any
surplus or deficiency in their stock record Regulation 9(2)(c) Requirement for producers and distributors to keep any other records the Commissioners may specify Regulation 9(2)(e) and
Paragraph 14.2 of Notice 473 Requirement for users keep records Regulation 13(8) and paragraph 14.3 of Notice 473 Print this page
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