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