PART 17Rate Relief Finance

Powers of investigation58

1

A person authorised under regulation 57—

a

has a right of access at all reasonable times to any document relating to the administration of rate relief;

b

is entitled to require from any person holding or accountable for any such document such information and explanation as he thinks necessary; and

c

is entitled, if he thinks it necessary, to require any such person to produce any such document or to attend before him in person to give such information or explanation.

2

A person authorised under regulation 57(1) is entitled to require any officer or member of the Executive or any person involved in the administration of rate relief for the Executive—

a

to give him such information and explanation relating to the administration of rate relief as he thinks necessary; and

b

if he thinks it necessary, to require any such person to attend before him in person to give the information or explanation.

3

A person who without reasonable excuse fails to comply with a requirement under paragraph (1) or (2) is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

4

A person authorised under paragraph (1) may—

a

require any document or information which is to be given to him under paragraph (1) or (2) to be given in any form reasonably specified by him; and

b

take copies of any document produced to him.

5

In this regulation “document” means anything in which information of any description is recorded.