Section 142(3)

An information notice— (but see the restrictions in subsections (5) to (7)). may specify or describe particular information or a category of information; may specify the form in which the information must be provided; may specify the time at which, or the period within which, the information must be provided; may specify the place where the information must be provided;

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