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The Venture Capital Trust Regulations 1995
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- UK Statutory Instruments
- 1995 No. 1979
- PART IV
- Regulation 25
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Inspection of records by officer of the Board
25.—(1) The Board may by notice require any company which is or has been a trust company or any person who holds or has held shares in such a company, within such period as may be specified in the notice, to make available for inspection by an officer of the Board authorised for that purpose such accounts, records and other information as are in that person’s possession or under that person’s control as the Board may reasonably require for the purposes of section 842AA, Schedule 15B or these Regulations.
(2) The period specified in a notice given under paragraph (1) above shall be not less than 14 days.
(3) 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.
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