Article 13 Storage of information relating to decisions(Article 23(5) of the Code)
United Kingdom
The F1Commissioners for Her Majesty's Revenue and Customs shall retain all data and supporting information which was relied upon when F2taking a decision for at least 3 years after the end date of its validity.
Annotations
Textual amendments
- F1
Words in Art. 13 substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(3)(a)(i); 2020 c. 1, Sch. 5 para. 1(1)
- F2
Words in Art. 13 substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(3)(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)