[X1Finance: production of documentsU.K.
27.—(1) A request under regulation 26 (finance: powers to request information) may include a request to produce specified documents or documents of a specified description.
(2) Where the Treasury request that documents be produced, the Treasury may—
(a)take copies of or extracts from any document so produced,
(b)request any person producing a document to give an explanation of it, and
(c)where that person is a body corporate, partnership or unincorporated body other than a partnership, request any person who is—
(i)in the case of a partnership, a present or past partner or employee of the partnership, or
(ii)in any other case, a present or past officer or employee of the body concerned,
to give such an explanation.
(3) Where the Treasury request a designated person or a person acting under a Treasury licence to produce documents, that person must—
(a)take reasonable steps to obtain the documents (if they are not already in the person’s possession or control);
(b)keep the documents under the person’s possession or control (except for the purpose of providing them to the Treasury or as the Treasury may otherwise permit).
(4) In this regulation “designated person” has the same meaning as it has in Part 3 (Finance).]
Editorial Information
X1This statutory instrument was made under a procedure whereby it ceases to have effect at the end of the period of 28 days beginning with the day on which it was made unless, during that period, the instrument is approved by a resolution of each House of Parliament. It was not approved by Parliament within that period and so has ceased to have effect.