Record-keeping requirements
69 Record-keeping requirements
This section applies if—
a previous provision of a repealed Act or the amended Act requires a document to be kept; and
there is no corresponding provision for the previous provision.
The document must be kept under the previous provision as if this Act had not been enacted.
If a previous provision of the repealed Act or the amended Act states a way of keeping the document, the document must be kept in the way stated.
If a previous provision of the repealed Act or the amended Act states a period for keeping the document—
the stated period continues to apply for doing the thing; and
the period continues to have started from when the period started under the previous provision of the repealed Act or the amended Act.
This Act’s bill:Explanatory memorandumSecond reading speech
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