SCHEDULE 2 S Investigations: supplementary provisions on witnesses and documents

Prospective

Requirement to give evidence or produce documents S

1 (1) A requirement under section 9 is imposed by the Commissioner giving the person in question notice in writing specifying— S

(a) the time and place at which the person is to attend before the Commissioner and the particular subjects concerning which that person is required to give evidence; or

(b) the documents, or types of documents, which that person is to produce, the date by which that person is to produce them, and the particular subjects concerning which they are required.

(2) Such notice must be given—

(a) in the case of an individual, by sending it, by registered post or the recorded delivery service, addressed to that person at the person’s usual or last known address or, where the person has given an address for service, at that address;

(b) in any other case, by sending it, by registered post or the recorded delivery service, addressed to the person at the person’s registered or principal office.