{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-9",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-9.json",
  "legislation": "uksi/2001/838",
  "legislation_title": "The Climate Change Levy (General) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": null,
  "text": "(1) A registrable person is required to preserve any record required by regulation 7 or 8 for a period of at least six years.\n(2) For the purposes of paragraph (1), a record within regulation 7 need only be preserved in relation to events taking place not more than six years earlier.\n(3) For the purposes of paragraph (1), a record within regulation 8(c) must be preserved by the registrable person for a period of six years from the time of supply of the final supply to which it relates.\n(4) For the purposes of paragraph (1), a record within regulation 8(d) or 8(e) must be preserved by the registrable person for a period of six years from the relevant time of supply or, if there is no such time, from the time of delivery.\n(5) The Commissioners may direct that any such record need only be preserved for such period as they specify shorter than six years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 in force at 1.4.2001, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/838/regulation/9",
    "retrieved_at": "2026-10-29T07:57:47.800568+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}