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12.—(1) Every person to whom premiums are paid in respect of which a claim is made under these Regulations shall, whenever required to do so, make available for inspection by an authorised officer of the Board all such books, documents and other records in his possession or under his control containing information relating to—
(a)such premiums and the policies or contracts under which such premiums are paid, or
(b)the persons holding such policies or contracts or paying such premiums,
as may reasonably be required for determining whether the deficiency for which any claim is made under these Regulations is properly recoverable.
(2) Where records are maintained by computer the person required to make them available for inspection shall provide the officer making the inspection with all facilities necessary for obtaining information from them.
(3) Every statement made under Regulation 3 above shall be preserved by the life office to which it is made (or which is the insurer for the time being), in such manner as may be approved by the Board so as to be available for inspection under this Regulation, until three years after the termination of the insurance or contract to which it relates.
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