s 37 Record keeping
37.—(1) Regulations may be made under section 84 to require prescribed entities to keep and retain in safe custody records that satisfy the requirement in subsection (2), for a period specified in the regulations, and for this purpose different entities and periods may be specified for different descriptions of records. (2) The requirement is that the records must be sufficient to enable each of the following to be carried out:(a) to ascertain the MTT payable by a chargeable entity of the MNE group concerned for a financial year; (b) to ascertain the DTT payable in respect of the MNE group concerned for a financial year; (c) to ascertain the top‑up amount of a constituent entity, a joint venture or a JV subsidiary of or connected to the MNE group concerned for a financial year; (d) to ascertain the effective tax rate for an entity mentioned in paragraph (c) for a financial year; (e) to verify the correctness of any re‑computation of any of the matters in paragraph (a), (b), (c) or (d).