Section 13A Record keepingF1

A crofter or eligible occupier must keep any invoice, account or other document relating to a claim for grant for a period of four years after the payment of any grant is made, or for such other period as the Scottish Ministers specify in the grant.

If the crofter or eligible occupier transfers the original of any such document to another person in the normal course of business, the crofter or eligible occupier must instead keep a copy of that document for the period referred to in sub-paragraph (1).

Sub-paragraph (1) shall not apply where the document has been removed by any person lawfully authorised to remove it.