Paragraph 15 I1
A recipient who delivers a supplier certificate shall—
retain a copy for a period of six years starting with the time of supply of the final supply to which it relates,
retain any relevant analysis document for a period of six years starting with the time of supply of the final supply to which it relates, and
make a copy of any such certificate and analysis document available to the Commissioners on request.
Annotations
Commencement
- I1
Sch. para. 15 in force at 1.4.2001, see reg. 1
Notes on Schedule 1
Textual amendments
- F1
Sch. renumbered as Sch. 1 (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 21
- F2
Words in Sch. 1 heading omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(11), 10(1)
- F3
Word in Sch. 1 heading omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 25