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23.—(1) An account provider shall during the period mentioned in paragraph (2) keep sufficient records to enable it to show that the requirements of the Act and of these Regulations have been satisfied.
(2) In particular, an account provider shall produce (when required to do so by an officer of Revenue and Customs)—
(a)any application made under regulation 13 (where an account has been opened);
(b)copies of account statements for an account, or notices given under regulation 12(6);
(c)working papers supporting the calculation of each amount returned under regulation 22(5)(d)(iv) or (e)(iii); and
(d)evidence of the date on which a maturity payment or death payment was made;
or electronic copies, within the period of 3 years from when the record was made, issued or given, or the account ceased to be a Saving Gateway account (whichever is later), notwithstanding any transfer of the account pursuant to regulation 19.
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