20U.K.An information notice may not require a person to produce a document if the whole of the document originates more than 6 years before the date of the notice, unless the notice is given by, or with the agreement of, an authorised officer.
Commencement Information
I1Sch. 36 para. 20 in force at 1.4.2009 by S.I. 2009/404, art. 2