Version Superseded: 23/03/2011
Point in time view as at 24/07/2002. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 1998, Section 157.
(1)The Comptroller and Auditor General—
(a)shall have a right of access, at all reasonable times, to all such relevant Government documents as he may reasonably require for the purpose of carrying out any examination under section 156(5) above; and
(b)shall be entitled to require from any person holding or accountable for any relevant Government documents any assistance, information or explanation which he reasonably thinks necessary for that purpose.
(2)In this section “relevant Government documents” means documents in the custody or under the control of the Government department primarily responsible for the adoption or formulation of the convention or assumption in question.
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