23.—(1) Before altering an entry in a local list or the central list, the VO or, as the case may be, the CVO shall ensure that a record (which need not be in documentary form) is made of the entry.
(2) Subject to paragraph (3), a record made under paragraph (1) shall be retained until the expiry of six years beginning on the day on which the next list is compiled.
(3) A record in relation to a local list compiled on 1st April 1995 shall be retained until 31st March 2016.