Record keeping requirements (Act s. 69(2))
6H Record keeping requirements (Act s. 69(2))
In this regulation —
money record means a record under section 69(1)(b) of the Act.
A money record must be —
kept in written form; and
kept for a period of not less than 6 years from the date on which the money was received; and
readily accessible.
Where a receipt has been given for money received, a money record must contain the information contained in the receipt and may take the form of a duplicate copy of the receipt.
Where money has been received by electronic transfer, a money record must contain the information specified in regulation 6G(b), (c), (d), (e) and (f) and, for that purpose, the reference in regulation 6G(b) to “receipt” is to be read as a reference to “money record”.
[Regulation 6H inserted: Gazette 25 Jun 1996 p. 2919‑20; amended: SL 2025/194 r. 19.]
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