# The Revenue Traders (Accounts and Records) Regulations 1992, Regulation 8: Time of recording and period of preservation of items and records (including an excise duty account)


Anything that is required by or under these Regulations to be preserved by a revenue trader shall be preserved for a period of six years, or such lesser period as the Commissioners may allow, starting, on the day that the obligation to preserve arises.

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Source: https://www.legislation.gov.uk/uksi/1992/3150/regulation/8 (the official version)
Page: https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.