# The Corporation Tax (Instalment Payments) Regulations 1998, Regulation 12: Inspection of records

Extent: E+W+S+N.I.

(1) An officer of Revenue and Customs authorised to do so may, at any time following the relevant date, by 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 ... under regulation 11.
(2) 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.
(3) In paragraph (1) “the relevant date” has the same meaning as in regulation 10.

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Source: https://www.legislation.gov.uk/uksi/1998/3175/regulation/12 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.