4(1)A purchaser who may be required to give a self-certificate must—U.K.
(a)keep such records as may be needed to enable him to deliver a correct and complete certificate, and
(b)preserve those records in accordance with this paragraph.
(2)The records must be preserved for six years after the effective date of the transaction and until any later date on which—
(a)an enquiry into the certificate is completed, or
(b)if there is no enquiry, the Inland Revenue no longer have power to enquire into the certificate.
(3)The records required to be kept and preserved under this paragraph include—
(a)relevant instruments relating to the transaction, in particular, any contract or conveyance, and any supporting maps, plans or similar documents;
(b)records of relevant payments, receipts and financial arrangements.