OpenLegislation

Regulation 14 Period for which books and records must be keptI1

Northern Ireland Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The books and records referred to in regulations 12 and 13 shall be kept by the trustees for at least 6 years from the end of the scheme year to which they relate.

Annotations

Commencement

I1

Reg. 14 in operation at 6.4.1997, see reg. 1(1)