Statute
Section 270 — Finance Act 2014: Limitation on duty to produce documents
Text of the provision Official document
Limitation on duty to produce documents 270 Nothing in this Part requires a person to produce a document—
a which is not in the possession or power of that person, or b if the whole of the document originates more than 6 years before the requirement to produce it would, if it were not for this section, arise.
Official source: legislation.gov.uk
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