Subject to section 27, a legal requirement to retain information that is in electronic form is satisfied by retaining the information—
(a) in paper or other non-electronic form if the form provides a reliable means of assuring the maintenance of the integrity of the information; or
(b) in electronic form if—
(i) the electronic form provides a reliable means of assuring the maintenance of the integrity of the information, and
(ii) the information is readily accessible so as to be usable for subsequent reference.