# The Customs Traders (Accounts and Records) Regulations 1995, Paragraph 7: Notes of interpretation

Extent: E+W+S+N.I.

In paragraph 15 above “record” means anything that is maintained for the purposes specified therein, irrespective of its form.

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Source: https://www.legislation.gov.uk/uksi/1995/1203/schedule/1/paragraph/7n2 (the official version)
Page: https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-7n2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.