Complying with noticesU.K.
7(1)Where a person is required by an information notice to provide information or produce a document, the person must do so—U.K.
(a)within such period, and
(b)at such time, by such means and in such form (if any),
as is reasonably specified or described in the notice.
(2)Where an information notice requires a person to produce a document, it must be produced for inspection—
(a)at a place agreed to by that person and an officer of Revenue and Customs, or
(b)at such place as an officer of Revenue and Customs may reasonably specify.
(3)An officer of Revenue and Customs must not specify a place that is used solely as a dwelling.
(4)The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.
Modifications etc. (not altering text)
C1Sch. 36 para. 7 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153A(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))
C2Sch. 36 para. 7 applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159A(2) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))
C3Sch. 36 para. 7 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 10(4)
C4Sch. 36 para. 7 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 6(3)
C5Sch. 36 para. 7 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 19(2)
Commencement Information
I1Sch. 36 para. 7 in force at 1.4.2009 by S.I. 2009/404, art. 2