The Farm Business Development (Scotland) Scheme 2001

Information and Records

9.—(1) Subject to sub-paragraph (2) below, an eligible person shall, for a period of not less than five years, or seven years in the case of financial assistance payable for housing for rent, following the last payment of financial assistance under this Scheme–

(a) retain all invoices, accounts and other relevant documents in relation to the approved measure and eligible expenditure and produce them for inspection if required to do so by the Scottish Ministers; and

(b) provide the Scottish Ministers with such additional information in relation to the approved measure and eligible expenditure as they may require.

(2) If the eligible person transfers the original of any such document to another person in the normal course of business, the duty under sub-paragraph (1) above shall be treated as having been fulfilled if there is kept a copy of that document for the appropriate period as referred to in that sub-paragraph.