Paragraph 3 Production of documents
A request under paragraph 2 may include a request to produce specified documents or documents of a specified 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, partnership or unincorporated body other than a partnership, request any person who is—
in the case of a partnership, a present or past partner or employee of the partnership,
in any other case, a present or past officer or employee of the body concerned,
to give such an explanation.
Where the Treasury request a designated person or a person acting under a licence granted under regulation 9 to produce documents, that person must—
take reasonable steps to obtain the documents (if not already in the person’s possession or control);
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).