{
  "url": "https://openlegislation.uk/childcare-payments-act-2014/section-26",
  "json_url": "https://openlegislation.uk/childcare-payments-act-2014/section-26.json",
  "legislation": "ukpga/2014/28",
  "legislation_title": "Childcare Payments Act 2014",
  "legislation_url": "https://openlegislation.uk/childcare-payments-act-2014",
  "path": "section/26",
  "kind": "section",
  "number": "26",
  "heading": "Power to obtain information or documents",
  "text": "(1) HMRC may by notice in writing require a person of a description specified in regulations to provide information or documents which HMRC require in connection with their functions under this Act.\n(2) HMRC may require a person to provide information or a document only if it is in the person's possession or power.\n(3) Regulations may make provision about notices under subsection (1), including, in particular—\n(a) provision requiring a notice to contain information specified in the regulations;\n(b) provision requiring, or enabling a notice to require, information or documents to be provided in a form or manner specified in the regulations or the notice;\n(c) provision requiring, or enabling a notice to require, information or documents to be provided at a time, or within a period, specified in the regulations or the notice;\n(d) provision requiring, or enabling a notice to require, information or documents to be provided in respect of a period specified in the regulations or the notice;\n(e) provision specifying descriptions of information or document which a notice may not require a person to provide;\n(f) provision about determining in specified cases whether information or documents are of such a description, including provision for that determination to be made by a person or body specified in the regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 26 partly in force at Royal Assent; s. 26 in force for specified purposes at Royal Assent, see s. 75(1)(c)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 26 in force at 20.7.2016 by S.I. 2016/763, reg. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/28/section/26",
    "retrieved_at": "2026-10-29T09:07:18.833716+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}