Paragraph 4 Production of documents
A request under paragraph 3 may include a request to produce specified documents or documents of a specified kind or description.
Where the Treasury request that documents be produced, they may—
take copies of or extracts from any document so produced;
request any person producing a document to give an explanation of it; and
where that person is a body corporate, request any person who is a present or past officer of, or employee of, the body corporate to give such an explanation.
Where the Treasury request a designated person or a person acting under a licence granted under regulation 7 to produce documents, that person must—
take reasonable steps to obtain the documents, if not already in the person’s possession or control; and
keep the documents under the person’s possession or control (except for the purpose of providing them to the Treasury or as the Treasury may otherwise permit).