13.—(1) Every scheme administrator to whom contributions have been paid under paragraph 6A(2) and (3) of the Schedule shall, whenever required so to do, make available for inspection by a person authorised by the Board for that purpose all books, documents and other records (including all particulars furnished under regulation 5) in his possession or under his control relating to —
(a)such contributions paid to him,
(b)the scheme to which the contributions relate, and
(c)the scheme member who paid the contributions.
(2) Where records are maintained by computer the scheme administrator shall provide the person making the inspection with all facilities necessary to obtain information from them.
(3) Subject to paragraph (4) all books, documents and records referred to in paragraph (1), shall be preserved by the scheme administrator in such manner as may be approved by the Board so as to be available for inspection under this regulation for a period of three years following the termination of the scheme to which they relate.
(4) All particulars furnished under regulation 5 shall be so preserved for a period of three years following the date on which the scheme member to whom they relate ceased to be a member of a scheme.