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The Council Tax (Alteration of Lists and Appeals) Regulations 1993
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- 1993 No. 290
- PART IV
- Regulation 38
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Retention of records
38.—(1) Before altering an entry in a list, the listing officer shall ensure that a record (which need not be in documentary form) is made of the entry.
(2) A record made under paragraph (1) shall be retained until the expiry of six years beginning on the day on which it was made.
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