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The Customs Traders (Accounts and Records) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 1203
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RECEIVED, PREPARED, MAINTAINED OR ISSUED ITEMS
10.A profit and loss account, trading account, management account, management...
12.A record relating to any drawback, remission, repayment or reimbursement...
13.A record required, other than by virtue of these Regulations,...
15.Any other record maintained for a trading or business purpose....
2.In note 1 above “anything” includes— (a) an item described...
3.In note 1 above “form” includes documentary or other written...
4.In paragraphs 6, 8 and 12 above “record” means anything...
6.In paragraph 13 above “record” means anything containing information which...
7.In paragraph 15 above “record” means anything that is maintained...
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