Various provisions:

(1)require a person to ‘produce’ a ‘document’ or cause a document to be produced; and

(2)require a person to permit HMRC to inspect a document or to take copies of or remove a document.

Any reference to a ‘document’ includes a reference to anything in which information of any description is recorded, such as a hard or floppy disc drive for a computer (FA 2008, s. 114).

Any reference to a copy of a document is a reference to anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.

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