Regulation 18 Record keepingI1

An applicant must keep any invoice, account or other document relating to an application for aid or undertaking, for the period of four years after payment of aid is made.

If an applicant transfers the original of any such document to another person in the normal course of business, the applicant must instead keep a copy of that document for that period.

Paragraph (1) shall not apply where the document has been removed by any person lawfully authorised to remove it.