Finance Act 2003, Cross Heading: Complying with an order is up to date with all changes known to be in force on or before 01 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
37(1)The Inland Revenue may make provision by regulations as to how a person is to comply with an order under paragraph 32.U.K.
(2)The regulations may, in particular, make provision as to—
(a)the officer of the Board to whom the documents are to be produced,
(b)the address to which the documents are to be taken or sent, and
(c)the circumstances in which sending documents by post complies with the order.
(3)Where an order relates to a document in electronic or magnetic form, the order shall be taken to require the person to deliver the information recorded in the document in a form in which it is visible and legible.
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