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Finance Act 1972
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- UK Public General Acts
- 1972 c. 41
- SCHEDULE 7
- Giving of information
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Giving of information
20(1)Every person who is concerned (in whatever capacity) with the making, sale, importation or exportation of chargeable vehicles shall—
(a)furnish to the Commissioners, within such time and in such form as they may require, such information relating to the vehicles or any materials used or kept for use in making such vehicles as the Commissioners may specify; and
(b)upon demand made by an authorised person produce or cause to be produced any documents relating to the vehicles or any materials used or kept for use in making such vehicles for inspection by the authorised person and shall permit him to take copies of or to make extracts from the documents and for that purpose to remove them at a reasonable time and for a reasonable period.
(2)Every person who converts a vehicle of another description into a chargeable vehicle shall inform the Commissioners of that fact forthwith unless he is a person registered under this Schedule.
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