SCHEDULE 18 Company tax returns, assessments and related matters
Part IV Enquiry into company tax return
Notice to produce documents, etc. for purposes of enquiry
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(1)
If F1an officer of Revenue and Customs F2gives a notice of enquiry to a company, F2he may by notice require the company—
(a)
to produce to F2him such documents in the company’s possession or power, and
(b)
to provide F2him with such information, in such form,
as F2he may reasonably require for the purposes of the enquiry.
(2)
A notice under this paragraph (which may be given at the same time as the notice of enquiry) must specify the time (which must not be less than 30 days) within which the company is to comply with it.
(3)
In complying with a notice under this paragraph copies of documents may be produced instead of originals, but—
(a)
the copies must be photographic or other facsimiles, and
(b)
F1an officer of Revenue and Customs may by notice require the original to be produced for inspection.
A notice under paragraph (b) must specify the time (which must not be less than 30 days) within which the company is to comply with it.
(4)
(5)
A notice under this paragraph does not oblige the company to produce documents or provide information relating to the conduct ofF3—
(a)
any pending appeal by the company, or
(b)
any pending referral to the Special Commissioners under paragraph 31A to which the company is a party.