{
  "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-15",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-15.json",
  "legislation": "uksi/1988/1013",
  "legislation_title": "The Personal Pension Schemes (Relief at Source) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Inspection of records",
  "text": "(1) Every scheme administrator to whom net contributions have been paid shall, whenever required so to do, make available for inspection by a person authorised by the Board for that purpose all books, documents and other records (including all particulars, certificates and declarations furnished under regulations 5 to 7) in his possession or under his control relating to—\n(a) such contributions paid to him,\n(b) the scheme and the arrangements made in accordance with it and under which the contributions were paid, and\n(c) the individual who paid the contributions.\n(2) Where records are maintained by computer the scheme administrator shall provide the person making the inspection with all facilities necessary to obtain information from them.\n(3) Subject to paragraph (4), all books, documents and records referred to in paragraph (1), shall be preserved by the scheme administrator so as to be available for inspection under this regulation for a period of six years following the termination of the scheme, or of arrangements made in accordance with it, to which they relate.\n(4) All particulars, certificates and declarations furnished under regulations 5 to 7 shall be so preserved for a period of six years following the date on which the individual to whom they relate ceased to make net contributions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1013/regulation/15",
    "retrieved_at": "2026-10-29T16:05:28.427605+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."
}