# The Soft Drinks Industry Levy Regulations 2018, Regulation 28: Preservation of records


(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.

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Source: https://www.legislation.gov.uk/uksi/2018/41/regulation/28 (the official version)
Page: https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.