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PART 5Promoters of tax avoidance schemes

Obtaining information and documents

262Information required for monitoring compliance with conduct notice

(1)This section applies where a conduct notice has effect in relation to a person.

(2)An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may (as often as is necessary for the purpose mentioned below) by notice in writing require the person—

(a)to provide information, or

(b)to produce a document,

if the information or document is reasonably required for the purpose of monitoring whether and to what extent the person is complying with the conditions in the conduct notice.