(1) A record shall
be —
(a) kept
in written form; and
(b) kept
for a period of not less than 6 years from the date on which the money
was received; and
(c)
readily accessible.
(2) Where a receipt
has been given for money received, a record shall contain the information
contained in the receipt and may take the form of a duplicate copy of the
receipt.
(3) Where money has
been received by electronic transfer, a record shall contain the information
specified in regulation 6G(b), (c), (d), (e) and (f) and, for that
purpose, the reference in regulation 6G(b) to “receipt” is to
be read as a reference to “record”.
[Regulation 6H inserted: Gazette
25 Jun 1996 p. 2919‑20.]