Valid from 20/09/2024
(1)Where an information notice requires a person to produce a document, the person may comply with the notice by producing a copy of the document.
(2)Subsection (1) does not apply where—
(a)the notice requires the person to produce the original document, or
(b)an authorised officer subsequently makes a request to the person for the original document.
(3)Where an authorised officer requests a document under subsection (2)(b), the person to whom the request is made must produce the document—
(a)within such period, and
(b)at such time and by such means (if any), as is reasonably requested by the authorised officer.
Commencement Information
I1S. 33 not in force at Royal Assent, see s. 79(2)