Section 268 — Finance Act 2014: Production of documents: compliance

Production of documents: compliance 268 1 Where the effect of a notice under section 255, 257 or 262 is to require a person to produce a document, the person may comply with the requirement by producing a copy of the document, subject to any conditions or exceptions that may be prescribed.

2 Subsection (1) does not apply where—

a the effect of the notice is to require the person to produce the original document, or b an authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, subsequently makes a request in writing to the person for the original document.

3 Where an officer requests a document under subsection (2)(b), the person to whom the request is made must produce the document—

a within such period, and b at such time and by such means, as is reasonably requested by the officer.