OpenLegislation

Regulation 28 Preservation of records

Original text. Later amendments are not shown.

(1)

Paragraph (2) applies to—

(a)

a liable person to whom regulation 18, 24, 25, 26 or 27 applies; and

(b)

records which that person is required to keep under any of those regulations.

(2)

The liable person must preserve the records for the period of 6 years beginning with the last day of the accounting period to which the records relate.