Compliance
4(1)Relevant data specified in a data-holder notice must be provided by such means and in such form as is reasonably specified in the notice.
(2)If the notice specifies that the data are to be provided by sending them somewhere, the data must be sent to such address and within such period as is reasonably specified in the notice.
(3)If the notice specifies that the data are to be provided by making documents available for inspection somewhere, the documents must be made available for inspection at such place and time as is—
(a)reasonably specified in the notice, or
(b)agreed between an officer of Revenue and Customs and the data-holder.
(4)A place used solely as a dwelling may not be specified under sub-paragraph (3)(a).
(5)A data-holder notice requiring the provision of specified documents requires the documents to be provided only if they are in the data-holder’s possession or power.
(6)A power in this paragraph to specify something in a notice includes power to specify it in a document referred to in the notice.