10.—(1) Every employer, whenever called upon to do so by any authorised officer of Revenue and Customs, shall produce the documents and records specified in paragraph (2) to that officer for inspection, at such time as that officer may reasonably require, at the prescribed place.
(2) The documents and records specified in this paragraph are—
(a)all wage sheets, deductions working sheets, records kept in accordance with regulation 9 and other documents relating to the calculation or payment of statutory shared parental pay to employees in respect of the years specified by such officer; or
(b)such of those wages sheets, deductions working sheets, or other documents and records as may be specified by the authorised officer.
(3) The “prescribed place” mentioned in paragraph (1) means—
(a)such place in Northern Ireland as the employer and the authorised officer may agree upon; or
(b)in default of such agreement, the place in Northern Ireland at which the documents and records referred to in paragraph (2)(a) are normally kept; or
(c)in default of such agreement and if there is no such place as it referred to in sub-paragraph (b), the employer’s principal place of business in Northern Ireland.
(4) The authorised officer may—
(a)take copies of, or make extracts from, any document or record produced to the authorised officer for inspection in accordance with paragraph (1); and
(b)remove any document or record so produced if it appears to the authorised officer to be necessary to do so, at a reasonable time and for a reasonable period.
(5) Where any document or record is removed in accordance with paragraph (4)(b), the authorised officer shall provide—
(a)a receipt for the document or record so removed; and
(b)a copy of the document or record, free of charge, within seven days, to the person by whom it was produced or caused to be produced where the document or record is reasonably required for the proper conduct of business.
(6) Where a lien is claimed on a document produced in accordance with paragraph (1), the removal of the document under paragraph (4)(b) shall not be regarded as breaking the lien.
(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.