SCHEDULES
SCHEDULE 21 Oil taxation: supplementary provisions about information
Part I Restrictions on powers under section 187
5
To comply with a notice under subsection (2), and as an alternative to delivering documents to comply with a notice under subsection (3) or subsection (5), copies of documents may be delivered instead of the originals; but—
a
the copies must be photographic or otherwise by way of facsimile; and
b
if so required by the Board in the case of any documents specified in the requirement, the originals must be made available for inspection by a named officer of the Board (failure to comply with this requirement counting as failure to comply with the notice).