Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 215
Definitions for purposes of section 216 concerning registers, etc. and construction of reference to company keeping registers, etc.
Section 215 defines the key registers and documents that a company must keep for the purposes of section 216, and clarifies how references to "keeping" those records should be interpreted, including the use of electronic storage.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.