14(1)If the Inland Revenue give notice of enquiry into a land transaction return, they may by notice in writing require the purchaser—U.K.
(a)to produce to them such documents in his possession or power, and
(b)to provide them with such information, in such form,
as they may reasonably require for the purposes of the enquiry.
(2)A notice under this paragraph (which may be given at the same time as the notice of enquiry) must specify the time (which must not be less than 30 days) within which the purchaser is to comply with it.
(3)In complying with a notice under this paragraph copies of documents may be produced instead of originals, but—
(a)the copies must be photographic or other facsimiles, and
(b)the Inland Revenue may by notice require the original to be produced for inspection.
A notice under paragraph (b) must specify the time (which must not be less than 30 days) within which the purchaser is to comply with it.
(4)The Inland Revenue may take copies of, or make extracts from, any documents produced to them under this paragraph.
(5)A notice under this paragraph does not oblige a purchaser to produce documents or provide information relating to the conduct of—
(a)any pending appeal by him, or
(b)any pending referral to the [F1tribunal] under paragraph 19 to which he is a party.
Textual Amendments
F1Word in Sch. 10 para. 14(5)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 376
