# Finance Act 2012, Paragraph 14


A file access notice only requires the document-holder to provide a document if it is in the document-holder's possession or power.

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.