Information and records
17.—(1) An applicant must–
(a)retain all invoices, accounts and other relevant documents in relation to the application for aid or undertaking and produce them for inspection if required to do so by the Scottish Ministers; and
(b)provide such additional information in relation to the application for aid, undertaking or aid paid in pursuance of the application for aid or undertaking as the Scottish Ministers may require.
(2) The duties in paragraph (1) apply for a period of 6 years following the last payment of aid under these Regulations.
(3) If the applicant transfers the original of any such document to another person in the normal course of business, the applicant must keep a copy of that document for that period.
(4) Paragraph (1) does not apply where the document has been removed by any person lawfully authorised to remove it.