# The Agriculture Improvement Regulations 1985, Regulation 11: Accounts


(1) The accounts referred to in regulation 3(1)(a) are accounts relating to an agricultural business to which an approved improvement plan relates, and the keeping of those accounts shall comprise—
(a) the recording of the revenue and expenditure of the business, with supporting documents, and
(b) the drawing up of an annual balance sheet of the assets and liabilities of the business.
(2) The person currently responsible for the carrying on of an agricultural business to which an approved improvement plan relates shall furnish to the appropriate Minister such copies of the accounts specified in paragraph (1)(a) and (b) above as that Minister may require.

---
Source: https://www.legislation.gov.uk/uksi/1985/1266/regulation/11 (the official version)
Page: https://openlegislation.uk/agriculture-improvement-regulations-1985/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.