Regulation 13

the name of every member or his sibling in respect of whom —

any payment is made out of the member’s Child Development Account to the approved institution; or

any refund is made to that Account by an approved person in respect of the approved institution as required under the Act or these Regulations;

where the payment or refund is made in respect of the member’s sibling, whether the sibling is a brother or sister of the member;

the amount paid out of or refunded to the Child Development Account;

the date of the payment or refund.

be kept for a period of 3 years starting on the date on which any payment out of the Child Development Account or refund to the Child Development Account mentioned in paragraph (1) (as the case may be) is made, or such other period as the Director may by written notice require in any particular case; and

be kept confidential and not be inspected by any person other than —

a person authorised by the Director;

an employee of the approved person who has been authorised in writing by the approved person to inspect such records;

the trustee of the Child Development Account or, where the parent of the member is not the trustee, the parent; and

any other person empowered or authorised to inspect such records under any written law for the time being in force.