OpenLegislation

Regulation 6 Preservation and form of recordsI1

United Kingdom Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This regulation applies to records required to be kept under these Regulations, excluding regulation 17.

(2)

Where the record relates to an accounting periodf1 that record must be preserved for a period of 6 years beginning with the day after the end of the accounting period.

(3)

In any other case, the record must be preserved for a period of 6 years beginning with the day on which the record is created.

(4)

All records must be kept and preserved in writing.

Annotations

Commencement

I1

Reg. 6 in force at 1.1.2027, see reg. 1(2)

Footnotes

f1

Paragraph 6 of Schedule 17 to FA 2026 sets out the accounting periods that apply for the purposes of CBAM.