Regulation 12 Inspection of recordsI1
United Kingdom
An officer F1of Revenue and Customs authorised to do so may, at any time following the relevant date, F2by notice require a company to make available for inspection, at such time as that officer may reasonably require, all such books, documents and other records in its possession or power as could be required to be produced by notice F3... under regulation 11.
Where records are maintained by computer the officer making the inspection shall be provided by the company with all the facilities necessary for obtaining information from them.
In paragraph (1) “the relevant date” has the same meaning as in regulation 10.
Annotations
Textual amendments
- F1
Words in reg. 12(1) substituted (11.8.2011) by The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011 (S.I. 2011/1785), regs. 1(1), 17(a)
- F2
Words in reg. 12(1) inserted (28.7.1999 with effect in relation to accounting periods of companies ending on or after 1.7.1999) by The Corporation Tax (Instalment Payments) (Amendment) Regulations 1999 (S.I. 1999/1929), regs. 1, 4
- F3
Words in reg. 12(1) omitted (11.8.2011) by virtue of The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011 (S.I. 2011/1785), regs. 1(1), 17(b)
Commencement
- I1
Reg. 12 in force at 7.1.1999, see reg. 1(1)