Sch 8 para 16
(1) An authorised inspector may— (a) require any relevant documents to be produced, and (b) inspect and take copies of (or of any information in) any relevant documents. (2) For this purpose— (a) “ document ” includes information recorded in any form; (b) “ relevant document ” means a record or other document which— (i) is required to be kept by virtue of any of the relevant statutory provisions, or (ii) the inspector needs to see for the purposes of any examination or investigation under paragraph 13. (3) In the case of a relevant document that consists of information held in electronic form, the inspector may— (a) require it to be produced— (i) in a legible form, or (ii) in a form from which it can readily be produced in a legible form, and (b) require access to, and inspect and check the operation of, any computer and any associated apparatus or material which is or has been used in connection with the relevant document.