Part 5Miscellaneous

Part 5—Miscellaneous 35—Keeping of records For the purposes of section 37A(2) of the Act, if a person who is required to keep a document or record under Part 4 or 4A of the Act uses a computer program for the purpose, the person must ensure that— (a) an electronic copy of all the documents and records is made at least once in each month and kept so as to be protected against deterioration, loss, theft and unauthorised access, modification or use; and (b) before any information is deleted from the computer records, a hard copy of the information is made and kept by the person as part of the person's records; and (c) an up‑to‑date electronic copy of the computer program is made and kept so as to be protected against deterioration, loss, theft and unauthorised access, modification or use.