Related HMRC Manuals

10(1)  The Secretary of State may by regulations make provision enabling an officer of the Board authorised by the Board for the purposes of this section to require persons of a description specified in the regulations to provide, or produce for inspection, within such period as the regulations may require, such information or documents as the officer may reasonably require for the purpose of ascertaining whether statutory paternity pay, statutory adoption pay or statutory shared parental pay is or was payable to or in respect of any person.

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