660. Directors' statement to be available for inspection
(1) The directors' statement must be kept available for inspection throughout the period—
(a) beginning with the day on which the company
(i) first publishes the notice required by section 659(1)(a), or
(ii) (in the case of a restricted scope company) sends the notice contemplated by 659(1)(b), and
(b) ending five weeks after the date of the resolution for payment out of capital.
(2) The statement must be kept available for inspection—
(a) at the company's registered office, or
(b) at a place specified in rules made by the Board under section 996 (rules about where certain company records to be kept available for inspection).
(3) The company must give notice to the Registrar—
(a) of the place at which the statement is kept available for inspection, and
(b) of any change in that place,
unless it has at all times been kept at the company's registered office.
(4) The statement must be open to the inspection of any member or creditor of the company without charge.
(5) If default is made for 14 days in complying with subsection (3), or an inspection under subsection (4) is refused, a contravention of these Regulations is committed by—
(a) the company, and
(b) every officer of the company who is in default.
(6) A person who commits a contravention of this section is liable to a level 7 fine.
(7) In the case of a refusal of an inspection required by subsection (4), the Court may by order compel an immediate inspection.