Without prejudice to the first paragraph, documents relating to operations shall in any case be kept until the end of the year following that in which those operations are definitively closed.
Gan dochar don chéad fhomhír, déanfar doiciméid a bhaineann le hoibríochtaí a choinneáil ar aon chaoi, is é sin, go deireadh na bliana tar éis na bliana inar dúnadh na hoibríochtaí sin go críochnaitheach.