# Childcare Payments Act 2014, Section 26: Power to obtain information or documents


(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.
(2) HMRC may require a person to provide information or a document only if it is in the person's possession or power.
(3) Regulations may make provision about notices under subsection (1), including, in particular—
(a) provision requiring a notice to contain information specified in the regulations;
(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;
(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;
(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;
(e) provision specifying descriptions of information or document which a notice may not require a person to provide;
(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.

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Source: https://www.legislation.gov.uk/ukpga/2014/28/section/26 (the official version)
Page: https://openlegislation.uk/childcare-payments-act-2014/section-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.