{
  "url": "https://openlegislation.uk/eu-regulation-2014-908/article-43",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-908/article-43.json",
  "legislation": "eur/2014/908",
  "legislation_title": "Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-908",
  "path": "article/43",
  "kind": "article",
  "number": "43",
  "heading": "Access to commercial documents",
  "text": "Undertakings shall keep the commercial documents for at least three years, starting from the end of the year in which they were drawn up. The relevant authority may prescribe a longer period for the retention of these documents.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/908/article/43",
    "retrieved_at": "2026-11-01T14:47:21.525089+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}