RecordsU.K.

11.—(1) A person who makes a claim must keep such records as the Commissioners may direct.

(2) The records which are required to be maintained under paragraph (1) must be preserved—

(a)in the form and manner directed by the Commissioners; and

(b)for such period as the Commissioners may direct not exceeding 6 years beginning with the date of the claim to which they relate.

Commencement Information

I1Art. 11 in force at 1.5.2023, see art. 1(1)