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Authorised persons.
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18.—(1) The Board may authorise in writing a person who is an employee of the Board (in this section referred to as “an authorised person”) to inspect or investigate the state and conduct of a scheme.
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(2) The Board or an authorised person may, in relation to a scheme, require the employer concerned or the trustees of the scheme to furnish it within such reasonable period as may be specified with such information and explanations and such books of account and other documents in relation to the scheme as may be specified.
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(3) An authorised person may, on production of his authorisation if so required—
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(a) at all reasonable times enter the premises of any employer, trustees or agent, as the case may be, and
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(b) make such examination or inquiry as may be necessary for ascertaining whether the provisions of this Act are being or have been complied with.
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(4) The duty to produce or provide any information, document, material or explanation shall extend to any person being an officer or employee of the employer or a trustee or agent, as the case may be, or appears to the Board or the authorised person to have that information, document, material or explanation in his possession or under his control.
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(5) If any employer, officer or employee of the employer, trustee of a scheme or agent to the scheme—
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(a) wilfully obstructs an authorised person in the exercise of his powers under this section, or
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(b) refuses without reasonable excuse to produce to such person any information, document, material or explanation when required to do so under this section, or
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(c) refuses without reasonable excuse to answer any questions put to him by the authorised person with respect to the affairs of the scheme,
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he shall be guilty of an offence under this section and shall be liable—
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(i) on summary conviction to a fine not exceeding £1,000 or to imprisonment for a term not exceeding one year, or to both,
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(ii) on conviction on indictment to a fine not exceeding £10,000 or to imprisonment for a term not exceeding 2 years, or to both.
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(6) In this section “agent”, in relation to a scheme, includes the actuaries, auditors and other accountants and the financial and other advisers to the scheme.
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(7) Any reference in this section to an officer, employee or agent of a scheme includes a reference to a person who has been, but no longer is, an officer, employee or agent (as the case may be) of the scheme.
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