Finance Act 2012

Amendment of section 84 (duty to keep records) of Principal Act.

89.— Section 84 of the Principal Act is amended—

(a) in subsection (3) by inserting “and notwithstanding any other law” after “subsection (4)”, and

(b) by substituting the following for subsection (5):

“(5) This Chapter shall not require the retention of records or invoices or any of the other documents in respect of which the Revenue Commissioners notify the person concerned that retention is not required.”.