Valid from 27/07/1999
(1)An officer of the Board may by notice in writing require any person who has delivered, or is liable to deliver, an account under section 216 or 217 above, within such time as may be specified in the notice—
(a)to produce to the officer such documents as are in the person’s possession or power and as the officer may reasonably require for any of the purposes mentioned in subsection (2) below; and
(b)to furnish the officer with such accounts or particulars as he may reasonably require for any of those purposes.
(2)The purposes are—
(a)enquiring into an account under section 216 or 217 above (including any claim or election included in the account);
(b)determining whether and, if so, the extent to which such an account is incorrect or incomplete; and
(c)making a determination for the purposes of a notice under section 221 below.
(3)To comply with a notice under subsection (1) above, copies of documents may be produced instead of originals; but the copies must be photographic or otherwise by way of facsimile.
(4)If so required by a notice in writing given by the officer, in the case of any document specified in the notice, the original of any copy produced under subsection (3) above must be produced for inspection by him within such time as may be specified in the notice.
(5)The time specified in a notice under subsection (1) or (4) above shall not be less than thirty days.
(6)The officer may take copies of, or make extracts from, any document produced to him under subsection (1) or (4) above.
(7)A notice under subsection (1) above does not oblige a person to produce documents or furnish accounts or particulars relating to the conduct of any pending appeal by him.]
Textual Amendments
F1Ss. 219A, 219B inserted (27.7.1999) by 1999 c. 16, s. 106