Article 43 Access to commercial documents
United Kingdom
Undertakings shall keep the commercial documents for at least three years, starting from the end of the year in which they were drawn up. F1The relevant authority may prescribe a longer period for the retention of these documents.
Annotations
Textual amendments
- F1
Words in Art. 43 substituted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(19); 2020 c. 1, Sch. 5 para. 1(1)