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Income Tax (Trading and Other Income) Act 2005
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(1)Investment plan regulations may impose a duty on any current or former investor or plan manager—
(a)to comply within the period specified by the regulations with any documents notice served by the Board of Inland Revenue, or
(b)to comply within the period specified by the regulations with any information request made by the Board.
(2)In this section “documents notice” means a notice requiring a person to make available for the Board’s inspection documents relating to a plan or investments held or formerly held under it.
(3)The regulations must specify the kind of documents to which a documents notice may relate.
(4)A documents notice must specify the period for compliance with it.
(5)In this section “information request” means a request to give the Board information about a plan or investments held or formerly held under it.
(6)The regulations must specify—
(a)the kind of information to which an information request may relate, and
(b)the period from the making of the request for compliance with it.
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