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Valid from 20/09/2024

Part 5SEnforcement of the levy and penalties

Chapter 1SInvestigatory powers

Information noticesS

35Information notices: general restrictionsS

(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 5 years before the date of the notice.

Commencement Information

I1S. 35 not in force at Royal Assent, see s. 79(2)