PART 3Tax and administration of accounts
Records to be kept by account provider31
1
An account provider shall at all times keep sufficient records in respect of an account to enable the requirements of these Regulations to be satisfied.
2
In particular, an account provider shall produce (when required to do so by an officer of the Board) any—
a
application made under regulation 13(1) or (10),
b
voucher given to him,
c
annual statement issued by him, and
d
transfer notice given to him under regulation 21(4),
or electronic copies, within the period of 3 years from when it was made, issued or given (notwithstanding any transfer of the account under regulation F220A or 21).
F13
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F14
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