Regulation 10 Records

Any person whose application has been approved under regulation 5 shall keep a record of expenditure incurred in connection with the relevant operation to which the approved application relates and during the carrying out of the relevant operation, on completion of the relevant operation and thereafter for the duration of the control period shall retain such record and any invoice, account or other document which relates to the relevant operation (in these Regulations together referred to as “relevant documents”) except to the extent that an authorised officer has required the production of, or has removed, any such record or document under regulation 12(5).