58.—(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.