Regulation 8 I1

his business and accounting records;

a copy of each CCL accounting document issued by him;

each supplier certificate and supporting analysis document received, issued or prepared by or for him to evidence that a taxable supply (or part of such a supply) by or to him was—

any record required by or under Part IV(A) (combined heat and power stations);

documentary evidence (including any relevant invoice) detailing each taxable supply made by him;

documentary evidence (including any relevant invoice) received by him in connection with his receipt of any taxable commodity;

documentary evidence regarding the adjustment of an entry concerning the amount of CCL charged for which he is liable to account;

documentary evidence regarding any claim by him for a tax credit under regulation 10 (bad debts), regulation 11 (other tax credits) or F4Schedule 1 (tax credit for recipient) and, in each case, regarding any relevant surrounding circumstances;

the documents relevant to any special utility scheme binding him;

a record of the information he relies on in making each return pursuant to regulation 5;

any other record that may be stipulated in a published notice.