SCHEDULES

C5C1C3C4C2C6C7C8C9C10SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C5

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C4

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C6

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

Part 1Powers to obtain information and documents

Producing copies of documents

I1C118

1

Where an information notice requires a person to produce a document, the person may comply with the notice by producing a copy of the document, subject to any conditions or exceptions set out in regulations made by the Commissioners.

2

Sub-paragraph (1) does not apply where—

a

the notice requires the person to produce the original document, or

b

an officer of Revenue and Customs subsequently makes a request in writing to the person for the original document.

3

Where an officer of Revenue and Customs requests a document under sub-paragraph (2)(b), the person to whom the request is made must produce the document—

a

within such period, and

b

at such time and by such means (if any),

as is reasonably requested by the officer.