Information and recordsS
19.—(1) A beneficiary must—
(a)retain all invoices, accounts and other relevant documents in relation to any application, undertaking, claim for payment or grant paid and produce them for inspection if required to do so by an appropriate body; and
(b)provide such additional information in relation to the application, undertaking, claim for payment or grant paid in pursuance of the application or undertaking as an appropriate body may require.
(2) The duties in paragraph (1) apply—
(a)in the case of a payment of grant for the purchase of heritable property, for a period of 10 years;
(b)in any other case, for a period of 6 years,
and, in either case, the period commences on the later of—
(i)the date of the last payment of grant under these Regulations; or
(ii)the expiry of the period of the applicable undertaking.
(3) If the beneficiary transfers the original of any document referred to in paragraph (1) to another person in the normal course of business, the beneficiary must keep a copy of that document for the period specified in paragraph (2).
(4) Paragraph (1) does not apply where the document has been removed by any person lawfully authorised to remove it.