Part 5Enforcement of the levy and penalties
Chapter 1Investigatory powers
Information notices
31Power to obtain information and documents from third parties
(1)
If the condition in subsection (2) is met, an authorised officer may by notice require a person to—
(a)
provide information, or
(b)
produce a document,
in respect of a liable person.
(2)
That condition is that—
(a)
the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and
(b)
it is reasonable for the person to be required to provide the information or to produce the document.
(3)
A notice under this section must specify or describe the information or documents to be provided or produced.