Section 40ZD(5)

The power under this section to require a person to produce a document includes power— if the document is produced— to take copies of it or extracts from it; to require that person, or any person who is a present or past officer of, or is or was at any time employed by, that person, to provide an explanation of the document; if the document is not produced, to require that person to state, to the best of their knowledge and belief, where it is.

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Source: legislation.gov.uk · retrieved 2026-09-04