# The Value Added Tax Regulations 1995, Regulation 169: Preservation of documents and records and duty to produce

Extent: E+W+S+N.I.

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(1) Save as the Commissioners may otherwise allow, the claimant shall preserve the documents, invoices and records which he holds in accordance with regulations 167 and 168 for a period of 4 years from the date of the making of the claim.
(2) Upon demand made by an authorised person the claimant shall produce or cause to be produced any such documents, invoices and records for inspection by the authorised person and permit him to remove them at a reasonable time and for a reasonable period.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/169 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-169
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.