123Power to obtain information and documents from taxpayer
This section has no associated Explanatory Notes
(1)If the condition in subsection (2) is met, a designated officer may by notice require a person (“the taxpayer”)—
(a)to provide information, or
(b)to produce a document.
(2)That condition is that—
(a)the information or document is reasonably required by the officer for the purpose of checking the taxpayer’s tax position, and
(b)it is reasonable for the taxpayer to be required to provide the information or to produce the document.
(3)In this Part “taxpayer notice” means a notice under this section.