# Finance Act 2008, Paragraph 1


(1) An officer of Revenue and Customs may by notice in writing require a person (“the taxpayer”)—
(a) to provide information, or
(b) to produce a document,
if the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position or for the purpose of collecting a tax debt of the taxpayer.
(2) In this Schedule, “taxpayer notice” means a notice under this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.