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The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009
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- UK Statutory Instruments
- 2009 No. 2268
- PART 5
- Regulation 23
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Retention of records by VOs
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23.—(1) Before altering an entry in a local list or the central list, the VO or, as the case may be, the CVO shall ensure that a record (which need not be in documentary form) is made of the entry.
(2) Subject to paragraph (3), a record made under paragraph (1) shall be retained until the expiry of six years beginning on the day on which the next list is compiled.
(3) A record in relation to a local list compiled on 1st April 1995 shall be retained until 31st March 2016.
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