# The Excise Warehousing (Etc.) Regulations 1988, Regulation 8: Form of entries etc.

Extent: E+W+S+N.I.

(1) Except as the Commissioners otherwise allow, and subject to paragraph (2) below, any entry, account, notice, specification, record or return required by or under these Regulations shall be in writing.
(2) This regulation does not apply to the records referred to in regulation 22(3) and (4) below (records kept for the purposes of any relevant business or activity).

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Source: https://www.legislation.gov.uk/uksi/1988/809/regulation/8 (the official version)
Page: https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.