Production of recordsU.K.
23.—(1) The occupier or the proprietor shall, when required by the Commissioners, produce or cause to be produced to the proper officer any records, copy records or information which he was required by these Regulations to preserve.
(2) Production under paragraph (1) above shall—
(a)take place at such reasonable time as the proper officer requires; and
(b)take place at the excise warehouse or at such other place as the proper officer may reasonably require.
(3) The proper officer may inspect, copy or take extracts from and may remove at a reasonable time and for a reasonable period any record produced or required to be produced to him under this regulation, and the occupier and proprietor shall permit such inspection, copying, extraction and removal.
(4) Where the records required to be produced by this regulation are preserved in a form which is not readily legible, or which is legible only with the aid of equipment, the occupier or proprietor shall, if the proper officer so requires, produce a transcript or other permanently legible reproduction of the records and shall permit the proper officer to retain that reproduction.
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
Commencement Information