Regulation 8 Content and preservation of records
(1)
Where an operator is required by or under these Regulations to keep any record he shall include in it sufficient information (by way of cross referencing or otherwise) to enable the Commissioners to ascertain readily that every return he makes is true and accurate.
(2)
Except as otherwise provided by a scheme, where an operator is required by or under these Regulations to preserve any record, he shall preserve that record—
(a)
for six years; or
(b)
for such lesser period as the Commissioners may specify for any case or cases in a notice published by them and not withdrawn by a further notice.