Records
10.—(1) A beneficiary shall—
(a)keep a record of all expenditure incurred in connection with an approved operation; and
(b)during the carrying out of the approved operation, on completion of the approved operation and thereafter for the duration of the control period retain such record together with any relevant documents, except to the extent that an authorised officer has removed and retained any of the same under regulation 13(5).
(2) For the purposes of this regulation the “control period” means in relation to an approved operation:
(a)a period of six years commencing with the last payment of financial assistance in respect of that operation; or
(b)that six year period plus such further period as has been notified by the Minister to the recipient of financial assistance at any time before the expiry of that initial six year period,
but in determining in either case the date on which the control period shall come to an end no account shall be taken of any time between the commencement and final determination or settlement of any proceedings brought under regulation 15 for the recovery of any financial assistance paid in respect of that approved operation.