Provision of information
14.—(1) Any person specified in paragraph (2) shall, where information or documents are reasonably required from the person to ascertain whether additional statutory paternity pay is or was payable, furnish that information or those documents within 30 days of receiving a notification from an officer of Revenue and Customs requesting such information or documents.
(2) The requirement to provide such information or documents applies to—
(a)any person claiming to be entitled to additional statutory paternity pay;
(b)any person who is, or has been, the spouse, civil partner or partner of such a person as is specified in paragraph (a);
(c)any person who is, or has been, an employer of such a person as is specified in paragraph (a);
(d)any person carrying on an agency or other business for the introduction or supply to persons requiring them of persons available to do work or to perform services; and
(e)any person who is a servant or agent of any such person as is specified in paragraphs (a) to (d).