{
  "url": "https://openlegislation.uk/fossil-fuel-levy-regulations-1990/regulation-37",
  "json_url": "https://openlegislation.uk/fossil-fuel-levy-regulations-1990/regulation-37.json",
  "legislation": "uksi/1990/266",
  "legislation_title": "The Fossil Fuel Levy Regulations 1990",
  "legislation_url": "https://openlegislation.uk/fossil-fuel-levy-regulations-1990",
  "path": "regulation/37",
  "kind": "regulation",
  "number": "37",
  "heading": "Retention and inspection of records",
  "text": "(1) Each licensed supplier, each licensed transmitter and each licensed generator shall retain for the prescribed period any relevant records.\n(2) During the prescribed period each licensed supplier, each licensed transmitter and each licensed generator shall permit any person who is authorised in writing by the Director for the purpose, on production of his authority, to inspect and to take copies of or extracts from any relevant records being retained pursuant to this regulation.\n(3) In this regulation–\n“prescribed period”, in relation to any relevant records, means the period of five years commencing on the date on which information derived from those records is either–\n(a) in the case of a licensed supplier, first used by the supplier for the purpose of calculating or recalculating the amount of any payment due from him in respect of the levy; or\n(b) in the case of a licensed supplier, a licensed transmitter or a licensed generator, first furnished to the Director pursuant to a notice under regulation 33;\n“records” includes any document, book, computer program, print-out, tape, core, film, disk or other tangible data whatsoever and, in relation to any single item of information, means any one of them;\n“relevant records” means any records from which has been derived–\n(a) any information used by a licensed supplier for the purpose of calculating the amount of any payment due from him in respect of the levy; or\n(b) any information furnished to the Director by a licensed supplier, a licensed transmitter or a licensed generator pursuant to a notice under regulation 33.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2001/1200",
      "affecting_title": "The Fossil Fuel Levy (Amendment) Regulations 2001"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2001/3286",
      "affecting_title": "The Fossil Fuel Levy (Amendment) (No. 2) Regulations 2001"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2001/3286",
      "affecting_title": "The Fossil Fuel Levy (Amendment) (No. 2) Regulations 2001"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2001/3286",
      "affecting_title": "The Fossil Fuel Levy (Amendment) (No. 2) Regulations 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/266/regulation/37",
    "retrieved_at": "2026-10-29T15:27:51.089242+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}