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The Revenue and Customs (Inspections) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 1133
- Regulation 7
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7.—(1) This regulation applies to an inspection carried out under regulation 3, 4 or 5.
(2) For the purposes of an inspection the Commissioners shall provide to the appropriate inspectors such of the following as are reasonably required by the appropriate inspectors—
(a)access to any premises belonging to the Commissioners;
(b)access to any system operated by or on behalf of the Commissioners for storing and retrieving information electronically;
(c)any information or documents held by the Commissioners.
(3) For the purposes of an inspection an officer shall provide to the appropriate inspectors such information or documents held by him as are reasonably required by the inspectors.
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