Regulation 11 Production of recordsI1

all such books, documents and other records in its possession or power relating to the computation of any amount paid in respect of the company’s total liability for an accounting period in accordance with F2these Regulations as they may reasonably require for ascertaining whether the amount of the payment was consistent with the quality and quantity of the information available to the company, at the time the payment was due, regarding its total liability for that period;

all such books, documents and other records in its possession or power as they may reasonably require for ascertaining the reasons for non-payment by the company at any time in accordance with F3these Regulations of any amount in respect of the company’s total liability for an accounting period;

all such books, documents and other records in its possession or power as they may reasonably require for ascertaining whether a claim for repayment of an amount under regulation 6(2) was properly made.

the copies must be photographic or other facsimiles, and

an officer of F4Revenue and Customs may require the original to be made available for inspection in accordance with regulation 12.