{
  "url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-16",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-16.json",
  "legislation": "uksi/2005/3448",
  "legislation_title": "The Registered Pension Schemes (Relief at Source) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "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 an officer of Revenue and Customs all books, documents and other records (including all particulars and declarations furnished under regulations 4 to 6 and 7(2) to 7(4)) in the scheme administrator’s possession or control relating to—\n(a) contributions paid to the scheme administrator,\n(b) the scheme under which those 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) 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 end of the tax year to which they relate, or, where there is more than one such year, the later or latest of them.\nThis is subject to the following qualification.\n(4) All particulars and declarations furnished under regulations 4 to 8 shall be preserved for a period of six years following the end of the tax year in 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/2005/3448/regulation/16",
    "retrieved_at": "2026-10-29T04:40:37.453466+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."
}