OpenLegislation

Article 35 Keeping accompanying documents, information and registers

United Kingdom

Original text. Later amendments are not shown.

1.

The accompanying documents and their copies shall be kept for at least five years from the end of the calendar year during which they were completed.

F12.

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3.

The inward and outward register and the documents concerning the operations recorded therein shall be kept for at least five years after the accounts to which they refer have been closed. Where one or more accounts in a register relating to insignificant quantities of wine are not yet closed, such accounts may be carried over to another register, provided that reference is made to such carry-over in the original register. In this case, the period of five years shall begin on the day of the carry-over.

F24.

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Annotations

Textual amendments

F1

Art. 35(2) omitted (31.12.2020) by virtue of The Agricultural Products, Food and Drink (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1637), regs. 1(7), 25(14)

F2

Art. 35(4) omitted (31.12.2020) by virtue of The Agricultural Products, Food and Drink (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1637), regs. 1(7), 25(14)