# The Aggregates Levy (General) Regulations 2002, Regulation 11: Records


(1) Subject to paragraph (2) below, a registrable person is required to preserve any record required by regulation 9 or 10 for a period of six years.
(2) The Commissioners may direct that any such record need only be preserved for such lesser period as they specify.
(3) For the purposes of paragraph (1) above, a record within regulation 9 need only be preserved in relation to events taking place not more than six years earlier.

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Source: https://www.legislation.gov.uk/uksi/2002/761/regulation/11 (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.