Textual Amendments
F1Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40
8(1)If the Inland Revenue give a person a notice of enquiry, they may by notice in writing require him—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 given to a person 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 he 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 person 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 person to produce documents or provide information relating to the conduct of any pending appeal by him.]