Modifications etc. (not altering text)
15(1)An authorised inspector may require any person who the inspector has reasonable cause to believe is able to give any information relevant to any examination or investigation under paragraph 13—U.K.
(a)to answer any question the inspector thinks fit, and
(b)to sign a declaration of the truth of the person's answers.
(2)Where a person required to answer questions under this paragraph has nominated another person to be present, the person may not be required to answer questions except in the presence of the nominated person (if any).
(3)When exercising the power in this paragraph, an inspector may allow another person to be present (in addition to the nominated person (if any)).
(4)No answer given by a person by virtue of this paragraph is admissible in evidence against the person, or the person's spouse or civil partner, in any proceedings.
Commencement Information
I1Sch. 8 para. 15 in force at 1.4.2014 by S.I. 2014/251, art. 4
16(1)An authorised inspector may—U.K.
(a)require any relevant documents to be produced, and
(b)inspect and take copies of (or of any information in) any relevant documents.
(2)For this purpose—
(a)“document” includes information recorded in any form;
(b)“relevant document” means a record or other document which—
(i)is required to be kept by virtue of any of the relevant statutory provisions, or
(ii)the inspector needs to see for the purposes of any examination or investigation under paragraph 13.
(3)In the case of a relevant document that consists of information held in electronic form, the inspector may—
(a)require it to be produced—
(i)in a legible form, or
(ii)in a form from which it can readily be produced in a legible form, and
(b)require access to, and inspect and check the operation of, any computer and any associated apparatus or material which is or has been used in connection with the relevant document.
Commencement Information
I2Sch. 8 para. 16 in force at 1.4.2014 by S.I. 2014/251, art. 4