Sch 5 para 1
(1) A duly authorised person may require a person to produce for inspection any records which he is required to keep by, or by virtue of, this Act. (2) Where records which a person is so required to keep are stored in any electronic form, the power under sub-paragraph (1) includes power to require the records to be made available for inspection— (a) in a visible and legible form, or (b) in a form from which they can readily be produced in a visible and legible form. (3) A duly authorised person may inspect and take copies of any records produced for inspection in pursuance of a requirement under this paragraph.