997. Regulations about inspection of records and provision of copies

(1) The Board may make rules as to the obligations of a company that is required by any provision of these Regulations—
(a) to keep available for inspection any company records, or
(b) to provide copies of any company records.
(2) A company that fails to comply with the rules is treated as having refused inspection or, as the case may be, having failed to provide a copy.
(3) The rules may—
(a) make provision as to the time, duration and manner of inspection, including the circumstances in which and extent to which the copying of information is permitted in the course of inspection, and
(b) define what may be required of the company as regards the nature, extent and manner of extracting or presenting any information for the purposes of inspection or the provision of copies.
(4) Where there is power to charge a fee, the rules may make provision as to the amount of the fee and the basis of its calculation.
(5) Nothing in any provision of these Regulations or in the rules shall be read as preventing a company—
(a) from affording more extensive facilities than are required by the rules, or
(b) where a fee may be charged, from charging a lesser fee than that prescribed or none at all.