SCHEDULES

C5C1C3C4C2C6C7C8C9C10SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C5

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C4

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C6

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

Part 1Powers to obtain information and documents

Complying with notices

I1C117

1

Where a person is required by an information notice to provide information or produce a document, the person must do so—

a

within such period, and

b

at such time, by such means and in such form (if any),

as is reasonably specified or described in the notice.

2

Where an information notice requires a person to produce a document, it must be produced for inspection—

a

at a place agreed to by that person and an officer of Revenue and Customs, or

b

at such place as an officer of Revenue and Customs may reasonably specify.

3

An officer of Revenue and Customs must not specify a place that is used solely as a dwelling.

4

The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.