The Personal Equity Plan Regulations 1989

Inspection of records by officer of the Board

26.—(1) The Board may by notice require any person who is or who at any time has been a plan manager or plan investor, within such time (not being less than 14 days) as may be provided in the notice, to make available for inspection by an officer of the Board authorised for that purpose all documents (including books and other records) in his possession or under his control containing information relating to any plan or to any plan investment.

(2) Where records are maintained by computer the person required to make them available for inspection shall provide the officer making the inspection with all the facilities necessary for obtaining information from them.