Section 60(6)

The appropriate authority may by notice request that the supplier concerned, or a connected person in relation to the supplier— provide such relevant documents as the appropriate authority may reasonably require for the purposes of the investigation, in the form or manner, and before the end of the period, specified in the notice; give such other assistance in connection with the investigation as is reasonable in the circumstances and is specified in the notice, before the end of the period so specified.

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