(1) Every company must keep records comprising—
(a) copies of all resolutions of members passed otherwise than at general meetings,
(b) minutes of all proceedings of general meetings, and
(c) details provided to the company in accordance with section 357 (decisions of sole member).
(2) The records must be kept for at least ten years from the date of the resolution, meeting or decision (as appropriate).
(3) If a company fails to comply with this section, an offence is committed by every officer of the company who is in default.
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