85.—(1) The requirement to keep records in accordance with this Chapter applies to—

(a) a record relating to exercising and terminating a landlord’s option to tax,

(b) a capital good record referred to in Chapter 2 of Part 8,

(c) a record relating to a joint option for taxation, and

(d) the document relating to an assignment or surrender referred to in section 95(9)(a).

(2)(a) An accountable person who claims a deduction of tax pursuant to Chapter 1 of Part 8 in respect of qualifying accommodation within the meaning of section 60(1) shall retain full and true records in relation to the attendance by the delegate at the relevant qualifying conference (including the details referred to in section 60(1) issued to the accountable person by the person responsible for organising the conference).

(b) A person responsible for organising a qualifying conference within the meaning of section 60(1) and to which section 60(2)(a)(i) relates shall keep full and true records of each such conference organised by the person.

(3) Every person who trades in investment gold (within the meaning of section 90) shall, in accordance with regulations, keep full and true records of that person’s transactions in investment gold.

F182[(4) An accountable person who transfers goods under call-off stock arrangements referred to in Article 17a of the VAT Directive shall keep full and true records for the purposes of verification by the Revenue Commissioners of the correct application of the said Article 17a.]