Paragraph 1 Record-keeping obligations

(1)

This paragraph applies where—

(a)

under a provision of the 2007 Regulations, the 2007 (NI) Regulations or the 2023 Data Regulations which has been revoked by these Regulations—

(i)

a person (“A”) was under a duty to keep records or evidence of a specified matter; and

(ii)

if the provision in question specified a period for which the records or evidence were to be kept, that period has not expired on or before the revocation date; and

(b)

there is a corresponding duty under these Regulations for persons of A’s description to keep records or evidence of the specified matter, or of a matter of a similar description to the specified matter.

(2)

Where this paragraph applies—

(a)

the duty referred to in sub-paragraph (1)(b) is to be treated as applying to A in relation to the records or evidence referred to in sub-paragraph (1)(a), subject to paragraph (b) below;

(b)

if the revoked provision specified a period for which the records or evidence were to be kept, the date until which A is required to keep the records or evidence is the date until which A would have been required to keep them under the revoked provision if it remained in force.

(3)

In sub-paragraph (1)—

(a)

“specified” means specified in the Regulations in question;

(b)

“the revocation date” means the date of revocation of the provision of the 2007 Regulations, 2007 (NI) Regulations or 2023 Data Regulations in question.