{
  "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-11",
  "json_url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-11.json",
  "legislation": "uksi/2001/1817",
  "legislation_title": "The Social Security Contributions (Share Options) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Inspection of records",
  "text": "(1) The following provisions of this regulation, which are a modified version of paragraphs (1) and (3) to (7) of regulation 55 of the Income Tax (Employments) Regulations 1993, shall apply in relation to every person required to maintain records under regulation 10 of these Regulations.\n(2) Every person required to maintain records under regulation 10, whenever called upon to do so by any authorised officer of the Inland Revenue, must produce those records to that officer for inspection, at such time as that officer may reasonably require, at the prescribed place.\n(3) “The prescribed place” mentioned in paragraph (2) means—\n(a) such place in the United Kingdom as the person and the officer may agree upon;\n(b) in default of such agreement, the place in the United Kingdom at which the records referred to in paragraph (2) are normally kept; or\n(c) in default of such agreement and if there is no such place as is referred to in sub-paragraph (b), the person’s principal place of business in the United Kingdom.\n(4) The authorised officer may—\n(a) take copies of, or make extracts from, any document produced to him for inspection in accordance with paragraph (2); and\n(b) remove any document so produced if it appears to him to be necessary to do so, at a reasonable time and for a reasonable period.\n(5) Where any document is removed in accordance with paragraph (4)(b), the authorised officer must provide—\n(a) a receipt for any documents so removed; and\n(b) a copy of the document, free of charge, within seven days, to the person by whom it was produced or caused to be produced where the document is reasonably required for the proper conduct of a business.\n(6) Where a lien is claimed on a document produced in accordance with paragraph (2), the removal of the document under paragraph (4)(b) shall not be regarded as breaking the lien.\n(7) Where records are maintained by computer, the person required to make them available for inspection shall provide the authorised officer with all facilities necessary for obtaining information from them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993/744."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1817/regulation/11",
    "retrieved_at": "2026-10-29T07:48:55.629386+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."
}