Section 886 of the Principal Act is amended -

(a) in subsection (4)(a)(ii) by substituting "transactions, acts or operations, or" for "transactions, acts or operations.",

(b) in subsection (4)(a) by inserting the following subparagraph after subparagraph (ii):

"(iii) where the transaction, act or operation is the subject of -

(I) an inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matters to which this Act relates,

(II) a claim under a provision of this Act,

(III) proceedings relating to any matter to which this Act relates,

linking documents and records shall be retained by the person required to keep the records for the 6 year period and until such time as -

(A) the enquiry or investigation has been completed or the claim has been determined, and

(B) any appeal to Appeal Commissioners in relation to that enquiry or the determination of that claim or to any other matter to which the Act relates, has become final and conclusive, and