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Regulation 3 Items and records (including an excise duty account) to be kept and preserved

Original text. Later amendments are not shown.

A revenue trader who receives, prepares, maintains or issues an item described in Schedule 1 to these Regulations shall—

(a)

in the case of a received item, keep and preserve the item;

(b)

in the case of an issued item, keep and preserve a copy of the item; and

(c)

in the case of an item that is prepared or maintained and which has not been received or which is not issued, preserve the item.