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Regulation 48 Production and inspection of records

Original text. Later amendments are not shown.

The trustee shall produce on demand to the Department, and allow it to inspect, any accounts, books and other records kept by him, and this duty to produce and allow inspection shall extend—

(a)

to producing and allowing inspection at the premises of the trustee; and

(b)

to producing and allowing inspection of any financial records of the kind described in regulation 44(1)(b) prepared by the trustee and kept by him;

and any such demand may require the trustee to produce any such accounts, books or other records to the Department, and allow it to inspect them—

(i)

at the same time as any account is sent to the Department under regulation 4(1) or (4) of the Deeds of Arrangement Regulations (Northern Ireland) 1996, or any certificate under regulation 4(5) of those Regulations is sent to the Department; or

(ii)

at any time after such an account or certificate is sent to the Department;

whether or not the Department requires any account to be audited.