Regulation 5 Duty to keep and retain recordsI1

United Kingdom

(1)

Every person who is mentioned in the register of intra-Community operators, shall—

(a)

keep a copy of every periodic declaration F1... he makes F2or delivers or which is made or delivered on his behalf;

(b)

keep copies of all documents which he or anyone acting on his behalf used for the purpose of compiling F3his periodic declarations;

(c)

produce or cause to be produced F4periodic declarations and documents mentioned in paragraphs (a) and (b) above when required to do so by an authorised person;

(d)

permit an authorised person exercising the powers mentioned in paragraph (c) above to make F5copies or extracts of those periodic declarations and documents or to remove them for a reasonable period.

(2)

The Commissioners may require F6periodic declarations and documents mentioned in paragraph (1) above to be preserved for such period not exceeding six years as they may require.

(3)

For the purpose of exercising any powers granted by this regulation an authorised person may at any reasonable time enter premises used in connection with the carrying on of a business by a person mentioned in the register of intra-Community operators or another person compiling periodic declarations on his behalf.

Annotations

Textual amendments

F1: Words in reg. 5(1)(a) omitted (1.1.1998) by virtue of The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 6(1)(a)
F2: Words in reg. 5(1)(a) substituted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 4(1)
F3: Words in reg. 5(1)(b) substituted (1.1.1998) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 6(1)(b)
F4: Words in reg. 5(1)(c) substituted (1.1.1998) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 6(1)(c)
F5: Words in reg. 5(1)(d) substituted (1.1.1998) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 6(1)(d)
F6: Words in reg. 5(2) substituted (1.1.1998) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 6(2)

Commencement

I1: Reg. 5 in force at 1.12.1992, see reg. 1(1)