Valid from 20/09/2024
(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—
(a)at a place agreed to by that person and an authorised officer, or
(b)at such place as an authorised officer may reasonably specify.
(3)An authorised officer must not specify for the purposes of subsection (2)(b) a place that is used solely as a dwelling.
Commencement Information
I1S. 32 not in force at Royal Assent, see s. 79(2)