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The Income Tax (Deposit-takers) (Non-residents) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 14
- Regulation 7
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Inspection of certificates
7.—(1) A deposit-taker shall, on being so required by notice given to him by an inspector, make any certificate to which the notice refers available for inspection by the inspector or by a named officer of the Board within such time as may be specified in the notice.
(2) The inspector or officer to whom a certificate is to be made available under paragraph (1) shall be entitled to take copies of, or make extracts from, that certificate.
(3) A notice under paragraph (1) may be combined with a notice given under section 482(3) of the Act.
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