{
  "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-4.json",
  "legislation": "uksi/1992/10",
  "legislation_title": "The Income Tax (Building Societies) (Audit Powers) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Inspection of records",
  "text": "A building society 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 its possession or under its control as may be required by the Board under regulation 3.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/10/regulation/4",
    "retrieved_at": "2026-10-29T14:31:24.830888+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."
}