97Information notices: general restrictions
(1)An information notice requires a person to produce a document only if it is in the person’s possession or power.
(2)An information notice may not require a person to produce a document if the whole of the document originates more than 6 years before the day on which the notice is issued, unless the notice is issued with the approval of the tribunal.
(3)An information notice issued for the purpose of checking the tax position of a person who has died may not be issued more than 4 years after the person’s death.
(4)An information notice may not require a person to provide information or produce a document (or any part of a document) that relates to the conduct of a pending review or appeal relating to any tax (whether or not a devolved tax).