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23.—(1) A distiller shall maintain such records relating to his business as a manufacturer of spirits as are necessary to enable an officer to satisfy himself of the correctness of any entry in the entry book (or other record approved under regulation 21 above) or any return rendered under these Regulations, and such other records as the officer may require.
(2) The distiller shall keep the records required under paragraph (1) above at the distillery to which they refer, or such other place as the officer may approve, and shall preserve them for not less than 2 years from the date of the last entry in them.
(3) If any of the records referred to in paragraph (1) above are made or preserved in a form which is not easily readable, or which is not readable without the aid of equipment, the distiller shall, at the request of the officer, produce the information contained in those records in the form of a transcript or other permanent legible reproduction.
(4) Any of the records referred to in paragraph (1) above, and any transcript or other reproduction required to be produced under paragraph (3) above, shall be produced to an officer at such place and time as he may reasonably require, and the officer shall be allowed to inspect, copy or take extracts from them and remove them at a reasonable time and for a reasonable period.
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