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The Customs Traders (Accounts and Records) Regulations 1995
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- 1995 No. 1203
- Regulation 9
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Period of preservation of records
9. Any record (including a copy of a record) required by or under these Regulations to be preserved shall be preserved for a period of four years or such lesser period as the Commissioners may require, starting on the day that the obligation to preserve arises.
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