# The Revenue Traders (Accounts and Records) Regulations 1992, Regulation 3: Items and records (including an excise duty account) to be kept and preserved


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.

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Source: https://www.legislation.gov.uk/uksi/1992/3150/regulation/3 (the official version)
Page: https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.