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Regulation 11 Preservation of documents

Original text. Later amendments are not shown.

(1)

This regulation applies if—

(a)

an individual gives a notification to the Revenue and Customs, and

(b)

the Revenue and Customs issue a certificate to the individual in response to the giving of the notification.

(2)

The individual must preserve all documents relating to the information given in the notification for a period of six years beginning with the day on which the individual gives the notification to the Revenue and Customs.