A scanned image is a true copy of the original, therefore, if the original document has been destroyed it can be used as “best evidence”. This is due to WORM technology (write once read many) which means that the images cannot be altered. Scanned documents are admissible in court as best evidence, the same as microfilm documents. Take a look at the Companies House website for clarification.
The BSI provides a summary of the codes of practice relating to information management and e-commerce; particular attention should be paid to the sections on ISO 15489 and BSI PD5000. The UK Public Record Office provides information on best practice with relation to records management, Freedom of Information Act etc.
* Arrow Imaging complies with PD0008.