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Finance Act 2008

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This is the original version (as it was originally enacted).

Complying with notices

7(1)Where a person is required by an information notice to provide information or produce a document, the person must do so—

(a)within such period, and

(b)at such time, by such means and in such form (if any),

as is reasonably specified or described in the notice.

(2)Where an information notice requires a person to produce a document, it must be produced for inspection—

(a)at a place agreed to by that person and an officer of Revenue and Customs, or

(b)at such place as an officer of Revenue and Customs may reasonably specify.

(3)An officer of Revenue and Customs must not specify a place that is used solely as a dwelling.

(4)The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.

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