Regulation 87

Except as the Comptroller may otherwise allow, the claimant shall preserve the documents, invoices and records which he holds or keeps in accordance with regulations 85 and 86 for a period of not less than 3 years after the date of the making of the claim.

Upon demand made by an authorised person the claimant shall produce or cause to be produced any such documents, invoices and records for inspection by the authorised person and permit him to remove them at a reasonable time and for a reasonable period.

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