PART XXIVFLAT-RATE SCHEME FOR FARMERS
Duty to keep recordsI1210
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1
Every certified person shall, for the purposes of the scheme, keep and preserve the following records—
a
his business and accounting records, and
b
copies of all invoices specified in regulation 209(3) issued by him or on his behalf.
2
Every certified person shall comply with such requirements with respect to the keeping, preservation and production of records as the Commissioners may notify to him.
3
Every certified person shall keep and preserve such records as are required by paragraph (1) above or by notification for a period of 6 years or such lesser period as the Commissioners may allow.