Regulation 13 Keeping of records

A paying agent or a collecting agent shall, throughout the period specified in paragraph (2), maintain and retain sufficient records, other than declarations to which regulation 15 applies, to enable an officer of the Board to satisfy himself on inspection of those records that the agent has complied with the requirements of these Regulations.

The period specified is the period of six years commencing with the chargeable date of the relevant payment or relevant receipt to which the record concerned relates.