1(1)A duly authorised person may require a person to produce for inspection any records which he is required to keep by, or by virtue of, this Act.E+W+N.I.
(2)Where records which a person is so required to keep are stored in any electronic form, the power under sub-paragraph (1) includes power to require the records to be made available for inspection—
(a)in a visible and legible form, or
(b)in a form from which they can readily be produced in a visible and legible form.
(3)A duly authorised person may inspect and take copies of any records produced for inspection in pursuance of a requirement under this paragraph.