Regulation 46P

Except as the Comptroller may otherwise allow, the claimant must preserve the documents, invoices and records which the claimant holds or keeps in accordance with regulations 46N and 46O for a period of not less than 3 years from the date of the making of the claim.

Upon demand made by an authorised person, the claimant must produce or cause to be produced any document, invoice or record so demanded for inspection by the authorised person and permit the authorised person to remove it at a reasonable time and for a reasonable period.

Nothing in this regulation derogates from any requirement under the Act to preserve any document, invoice or record for a period exceeding 3 years.