Record keepingE+W
10.—(1) Subject to paragraphs (2) and (3), a beneficiary must retain any invoice, account or other document relating to an approved operation until the end of six years after the last payment of financial assistance made to the beneficiary pursuant to these Regulations relating to an approved operation.
(2) Paragraph (1) does not apply in relation to any document removed by any person lawfully authorised to remove it.
(3) Where, in the normal course of business, a beneficiary transfers the original of any document referred to in paragraph (1) to another person, the beneficiary must retain a copy of that document until the end of the period specified in paragraph (1).
Commencement Information
I1Reg. 10 in force at 20.7.2016, see reg. 1(2)