Regulation 10 Record keeping

Save as provided in paragraphs (2) and (3), a beneficiary shall retain any invoice, account or other document relating to an approved operation until the end of six years after the last payment of financial assistance made to him pursuant to regulation 3 in relation to that approved operation.

Paragraph (1) shall not apply where an authorised person has removed any document pursuant to regulation 9(3)(d).

Where, in the normal course of business, a beneficiary transfers the original of any document referred to in paragraph (1) to another person, he shall retain a copy of that document until the end of the period specified in paragraph (1).