Section 97(2)

In section 142 (information notices)— in subsection (1)— in paragraph (a), after “information” insert “or documents”, and in paragraph (b), after “information” insert “or documents”, in subsection (2)(b), after “information” insert “or documents”, in subsection (3)— in paragraph (a), after “information”, in both places it occurs, insert “or documents”, in paragraph (b), after “information” insert “or documents”, in paragraph (c), after “information” insert “or documents”, and in paragraph (d), after “information” insert “or documents”, in subsection (5), after “information”, in the second place it occurs, insert “or documents”, in subsection (6), after “information”, in the second place it occurs, insert “or documents”, and in subsection (7)— in paragraph (a), for “is” substitute “or documents are”, and in the words after paragraph (b), after “information” insert “or documents”.

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