By way of derogation from the requirement that the records are to be kept on their establishment concerned, as set out in the first subparagraph, when it is physically not possible to keep the records on that establishment, they shall be kept in the office from which the business is administered.
De mhaolú ar an gceanglas go gcoinneofar na taifid ar a mbunaíocht lena mbaineann, mar a leagtar amach sa chéad fho-mhír, nuair nach féidir na taifid a choinneáil go fisiciúil sa bhunaíocht sin, coinneofar iad san oifig ina ndéantar an gnó a riaradh.