5.—(1) Any education authorities, managers of schools or other persons to whom grants under these Regulations have been paid shall–
(a)keep such records and accounts and furnish to the Secretary of State or any person authorised by the Secretary of State for the purpose such information, documents, returns and accounts as the Secretary of State may from time to time require;
(b)open to the inspection of the Comptroller and Auditor General or any person authorised by the Secretary of State for the purpose the records and accounts kept pursuant to the requirement imposed under sub-paragraph (a) above;
(c)where grant has been paid in respect of expenditure to be incurred and the expenditure or part of it is not incurred, repay on application made in that behalf by the Secretary of State the grant paid or the proportionate part thereof;
(d)open or cause to be opened to inspection by a person appointed by the Secretary of State for the purpose any premises managed by them at which pre-school education in respect of which the payments of grant are made is provided and afford to that person all the facilities he requires for making his inspection;
(e)make available to any person requiring it such information relating to pre-school education in respect of which the payments of grant are made as the Secretary of State may from time to time require; and
(f)secure that no child for whom pre-school education is provided in respect of which the payments of grant are made is given corporal punishment by any person employed in, or in connection with, the provision of such education.
(2) Any education authorities, managers of schools and other persons to whom grants under these Regulations have been paid shall comply with such additional requirements (including requirements as to repayment of grant) as may be determined by the Secretary of State in the case in question.
(3) Subject to paragraph (4), the reference in paragraph (1)(f) to giving corporal punishment is a reference to doing anything for the purposes of punishing the child concerned (whether or not there are also other reasons for doing it) which, apart from any justification, would constitute physical assault upon the person.
(4) A person is not to be taken for the purposes of paragraph (1)(f) as giving corporal punishment by virtue of anything done for reasons which include averting an immediate danger of personal injury to, or an immediate danger to property of, any person (including the child concerned).