25.—(1) F63[A general partner] and F64[depositary] shall keep at an office or offices within the State such books and records (including accounts) as may be specified from time to time by the Bank in the due discharge by the Bank of its statutory functions and shall notify the Bank of the address of every office at which such book or record is kept for the purposes of this Act.

(2) F65[…]

(3) Books and records kept pursuant to this section shall be in addition to books or records required to be kept by or under any other enactment, and shall be retained for at least such period as the Bank may specify in respect of such book or record.

(4) (a) In this section, section 26 and section 27—

F66[…]

“associated undertaking” means, as appropriate—

(i) a holding company of the general partner or F64[depositary],

(ii) a subsidiary company of the general partner or F64[depositary],

(iii) a company which is a subsidiary of a body corporate where the general partner or F64[depositary] concerned is also a subsidiary of a body corporate, but neither company is a subsidiary of the other,

(iv) in the case of a general partner or F64[depositary] any other body corporate that is not a subsidiary of the general partner or F64[depositary] but in respect of which the company is beneficially entitled to more than 20 per cent. in nominal value of either the allotted share capital or of the shares carrying voting rights (other than voting rights which arise only in specified circumstances) in that other body corporate,

(v) a partnership in which the general partner or F64[depositary] has an interest and whose business is, or at the relevant time was, in the opinion of the Bank, materially relevant to any inspection of the general partner or F64[depositary] being carried out or proposed to be carried out under this section;

“holding company” and “subsidiary company” have the meanings given to them by section 155 of the Companies Act, 1963.

(b) References in this section to books, records or other documents or to any of them, shall be construed as including any document or information kept in a non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form and all the electronic or other automatic means, if any, by which such document or information is so capable of being reproduced to which the person whose books, records or other such documents are inspected for the purposes of this Regulation, has access.

(5) Any person who is required to provide an authorised person with books, records or other documents under this section, or to give any information to an authorised person, and who fails to do so, or who knowingly provides an authorised person with information which is false, shall be guilty of an offence.