Registration of Clubs (Accounts) Regulations (Northern Ireland) 1997

Regulation 2(1) and (4)

SCHEDULE 1 Vouchers

1.  All order forms, invoices, credit notes, goods returned notes, receipts, contracts, correspondence and other records relating to goods and services supplied to or by the club or to monies received by the club.

2.  All banking records including all pay-in slip counterfoils, cheque counterfoils, cheques (if returned to the club) and statements and correspondence passing between any bank and the club or anyone on its behalf.

3.  All lists of members and of subscriptions paid or unpaid.

4.  All till rolls, sales sheets, stock record sheets and other records relating to the quantities of stock held or supplied by the club.

5.  All leases, mortgages and title deeds relating to land or buildings owned or leased by or on behalf of the club.

6.  All annual statements of accounts and minutes made in accordance with the provisions of the Order or of these Regulations.

7.  All assessments, notices and demands in respect of rates, income tax, corporation tax, value added tax and National Insurance and all correspondence between the Department of the Environment for Northern Ireland, the Inland Revenue, HM Customs and Excise, the Department of Health and Social Services on the one hand and the club on the other.