3.—(1) A request under paragraph 2 may include a request to produce specified documents or documents of a specified description.
(2) Where the Treasury request that documents be produced, they may—
(a)take copies of or extracts from any document so produced;
(b)request any person producing a document to give an explanation of it; and
(c)where that person is a body corporate, partnership or unincorporated body other than a partnership, request any person who is—
(i)in the case of a partnership, a present or past partner or employee of the partnership,
(ii)in any other case, a present or past officer or employee of the body concerned;
to give such an explanation.
(3) Where the Treasury request a designated person or a person acting under a licence granted under regulation 10 to produce documents, that person must—
(a)take reasonable steps to obtain the documents (if not already in the person’s possession or control),
(b)keep the documents under the person’s possession or control (except for the purposes of providing them to the Treasury or as the Treasury may otherwise permit).