1(1)A duly authorised person may require a person to produce for inspection any records which he is required to keep by, or by virtue of, this Act.E+W+N.I.
(2)Where records which a person is so required to keep are stored in any electronic form, the power under sub-paragraph (1) includes power to require the records to be made available for inspection—
(a)in a visible and legible form, or
(b)in a form from which they can readily be produced in a visible and legible form.
(3)A duly authorised person may inspect and take copies of any records produced for inspection in pursuance of a requirement under this paragraph.
Commencement Information
I1Sch. 5 para. 1 in force at 20.10.2005 for specified purposes by S.I. 2005/2792, art. 2(2)(j)
I2Sch. 5 para. 1 in force at 1.3.2006 for specified purposes by S.I. 2006/404, art. 2(3)(4), Sch. (with arts. 4-6)
I3Sch. 5 para. 1 in force at 7.4.2006 for specified purposes by S.I. 2006/404, art. 3(3), Sch. (with arts. 4-6)
I4Sch. 5 para. 1 in force at 1.9.2006 in so far as not already in force by S.I. 2006/1997, art. 3(2) (with arts. 4, 7, 8)