Related Commentary  Related HMRC Manuals

114(1)  This section applies to any enactment that, in connection with an HMRC matter–

(a)requires a person to produce a document or cause a document to be produced,

(b)requires a person to permit the Commissioners or an officer of Revenue and Customs–

(i)to inspect a document, or

(ii)to make or take copies of or extracts from or remove a document, or

(c)makes provision about penalties or offences in connection with the production or inspection of documents, including in connection with the falsification of or failure to produce or permit the inspection of documents, or

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