# The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994, Regulation 8: Inspection of records


The trustees or the manager of an authorised unit trust shall, whenever required to do so, make available for inspection by an officer of the Board authorised for that purpose, at such time as that officer may reasonably require, all such copies of books, documents or other records in their or his possession or under their or his control as may be required by the Board under regulation 7.

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Source: https://www.legislation.gov.uk/uksi/1994/2318/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.