Section 18(2)

A notice served on any person under this section may require that person— to furnish to the Secretary of State, within a period specified in the notice, such information as is so specified; to produce such records as are specified in the notice at a time and place so specified and to permit a person appointed by the Secretary of State for the purpose to take copies of the records at that time and place.

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Source: legislation.gov.uk · retrieved 2026-07-30