10.—(1) A beneficiary must—
(a)keep a record of all expenditure incurred in connection with an approved operation; and
(b)during the carrying out and after completion of the approved operation for the duration of the control period, retain such record together with any relevant documents, except to the extent that an authorised officer has removed and retained any of the same under regulation 12(6).
(2) Subject to paragraph (3), “the control period” is—
(a)the period applicable by virtue of Article 71 of the Common Provisions Regulation and identified in the notice of approval of an application, commencing with the last payment of grant in respect of the approved operation; or
(b)such further period beyond the end of that period as has been notified in writing by the Scottish Ministers to the beneficiary at any time before the expiry of that period.
(3) In determining in any case the date on which the control period expires, no account is to be taken of any time between the commencement and final determination of any proceedings brought under regulation 14 for the recovery of any grant paid in respect of that approved operation.