PART XXIVFLAT-RATE SCHEME FOR FARMERS

Production of recordsI1211

—

1

Every certified person shall—

a

upon demand made by an authorised person, produce or cause to be produced for inspection by that person—

i

at the principal place of business of the person upon whom the demand is made or at such other place as the authorised person may reasonably require, and

ii

at such time as the authorised person may reasonably require,

any documents specified in regulation 210(1), and

b

permit an authorised person to take copies of, or make extracts from, or remove at a reasonable time and for a reasonable period, any document produced under paragraph (1)(a) above.

2

Where a document removed by an authorised person under paragraph (1)(b) above is reasonably required for the proper conduct of a business, he shall, as soon as practicable, provide a copy of that document, free of charge, to the person by whom it was produced or caused to be produced.

3

Where any documents removed under paragraph (1)(b) above are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.