Regulation 38 Preservation of recordsI1
United Kingdom
(1)
This regulation applies to records kept—
(a)
under section 52(6) of the Act;
(b)
under regulation 4(4)(c) of the Plastic Packaging Tax (Descriptions of Products Regulations 2021f1; or
(c)
under any relevant provision.
(2)
Where the record relates to an accounting period that record must be preserved for a period of 6 years beginning with the last day of that accounting period.
(3)
In any other case, the record must be preserved for a period of 6 years beginning with the day on which the record is created.
(4)
In this regulation, a “relevant provision” means any requirement in these Regulations to keep records, except under—
(i)
Chapter 2 of Part 3 (tax credits);
(ii)
regulation 36 (requirement to keep accounts); or
(iii)
Part 6 (repayments).
Annotations
Commencement
Footnotes
- f1