Section 31(2B)

Where the Certification Officer is satisfied that the claim is well-founded he shall make such order as he considers appropriate for ensuring that the applicant— is allowed to inspect the records requested, is allowed to be accompanied by an accountant when making the inspection of those records, and is allowed to take, or is supplied with, such copies of, or of extracts from, the records as he may require.

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Source: legislation.gov.uk · retrieved 2026-09-04