Section 267 — Finance Act 2014: Form and manner of providing information

Form and manner of providing information 267 1 The Commissioners may specify the form and manner in which information required to be provided or documents required to be produced by sections 255 to 264 must be provided or produced if the provision is to be complied with.

2 The Commissioners may specify that a document must be produced for inspection—

a at a place agreed between the person and an officer of Revenue and Customs, or b at such place (which must not be a place used solely as a dwelling) as an officer of Revenue and Customs may reasonably specify.

3 The production of a document in compliance with a notice under this Part is not to be regarded as breaking any lien claimed on the document.