s 5 Supplementary provisions.
(1) It shall be the duty of any person liable to pay gas levy — (a) to take all reasonable steps to ensure that any rights to verify the accuracy of measuring and testing equipment maintained by a person supplying him with gas are adequately exercised; (b) to install, maintain and use measuring and testing equipment of a description specified in a direction under subsection (2) below; and (c) to allow officers of the Secretary of State or the Comptroller and Auditor General all reasonable facilities for examining and testing such equipment which that person is using or proposes to use and inspecting the records made by that person in consequence of its use. (2) The Secretary of State may, after consultation with any person liable to pay gas levy, give to that person directions specifying descriptions of measuring and testing equipment which he is to install, maintain and use for the purposes of this Act. (3) It shall also be the duty of any person liable to pay gas levy to furnish the Secretary of State with such returns, accounts and other information as he from time to time requires for the purpose of verifying returns delivered to him under section 3(2) above, and to afford to the Secretary of State facilities for the verification of information so furnished.