(1)HMRC may by notice in writing require a person of a description specified in regulations to provide information or documents which HMRC require in connection with their functions under this Act.
(2)HMRC may require a person to provide information or a document only if it is in the person's possession or power.
(3)Regulations may make provision about notices under subsection (1), including, in particular—
(a)provision requiring a notice to contain information specified in the regulations;
(b)provision requiring, or enabling a notice to require, information or documents to be provided in a form or manner specified in the regulations or the notice;
(c)provision requiring, or enabling a notice to require, information or documents to be provided at a time, or within a period, specified in the regulations or the notice;
(d)provision requiring, or enabling a notice to require, information or documents to be provided in respect of a period specified in the regulations or the notice;
(e)provision specifying descriptions of information or document which a notice may not require a person to provide;
(f)provision about determining in specified cases whether information or documents are of such a description, including provision for that determination to be made by a person or body specified in the regulations.
Commencement Information
I1S. 26 partly in force at Royal Assent; s. 26 in force for specified purposes at Royal Assent, see s. 75(1)(c)
I2S. 26 in force at 20.7.2016 by S.I. 2016/763, reg. 2(1)