Section 73(2)

Where the Treasury request that documents be produced, the Treasury may— take copies of or extracts from any document so produced, request any person producing a document to give an explanation of it, and where that person is a body corporate, partnership or unincorporated body other than a partnership, request any person who is— to give such an explanation. in the case of a partnership, a present or past partner or employee of the partnership, or in any other case, a present or past officer or employee of the body concerned,

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Source: legislation.gov.uk · retrieved 2026-08-30