Version Superseded: 20/03/2014
Point in time view as at 27/07/2010.
Finance Act 2008, Cross Heading: Producing copies of documents is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
8(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.U.K.
(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.
Commencement Information
I1Sch. 36 para. 8 in force at 1.4.2009 by S.I. 2009/404, art. 2
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