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2(1)Every person who is concerned (in whatever capacity) in a taxable business shall furnish to the Commissioners such information relating to taxable insurance contracts entered into in the course of the business as the Commissioners may reasonably require.
(2)Every person who makes arrangements for other persons to enter into any taxable insurance contract shall furnish to the Commissioners such information relating to that contract as the Commissioners may reasonably require.
(3)Every person who—
(a)is concerned in a business that is not a taxable business, and
(b)has been involved in the entry into any taxable insurance contract providing cover for any matter associated with the business,
shall furnish to the Commissioners such information relating to that contract as the Commissioners may reasonably require.
(4)The information mentioned in sub-paragraph (1), (2) or (3) above shall be furnished within such time and in such form as the Commissioners may reasonably require.
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