(1) The chargeable person shall retain, or cause to be retained on behalf of the chargeable person, such records as are required to enable a full and true return to be made for the purposes of this Part.
(2) Without prejudice to the generality of subsection (1), the records referred to in that subsection may include, but are not limited to, books, accounts, documents and any other data relating to -
(a) the use of a residential property in a chargeable period,
(b) the application, as the case may be, of paragraphs (a), (b) or (c) of section 653AO(1), and
(c) any claim to exemption under section 653BC.
(3) Records required to be retained by virtue of this section shall be retained in an official language of the State -
(a) in written form, or
(b) subject to section 887(2), by means of any electronic, photographic or other process.
(4) Notwithstanding any other law, records to be retained under this section shall be retained by the person required to retain the records for the longer of
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