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27.—(1) All records kept by the trustee under regulations 24 and 26 and any such records received by him from a predecessor in that office shall be retained by him for a period of 6 years following—
(a)his vacation of office, or
(b)in the case of the official receiver, his release as trustee under section 299,
unless he delivers them to another trustee who succeeds him in office.
(2) Where the trustee is succeeded in office by another trustee, the records referred to in paragraph (1) above shall be delivered to that successor forthwith, unless the bankruptcy is for practical purposes complete and the successor is the official receiver, in which case the records are only to be delivered to the official receiver if the latter so requests.
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