# The Vocational Training (Tax Relief) Regulations 1992, Regulation 12: Inspection of records kept


The Board may by notice require any person who on or after 6th April 1992 provides (or has at any time on or after 6th April 1992 provided) training courses which are (or were) qualifying courses of vocational training, within 14 days of the notice, to make available for inspection by an officer of the Board authorised for that purpose all documents (including books and other records) in his possession or under his control containing information relating to any qualifying course of vocational training which he has provided or is providing.

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Source: https://www.legislation.gov.uk/uksi/1992/746/regulation/12 (the official version)
Page: https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.