# Finance Act 2012, Paragraph 8


(1) Subject to paragraph 7, an officer of Revenue and Customs may by notice in writing require any person mentioned in sub-paragraph (2) to provide relevant documents.
(2) The persons are—
(a) the tax adviser, and
(b) any other person the officer believes may hold relevant documents.
(3) “Relevant documents” is defined in paragraph 9.
(4) A notice under this paragraph is referred to as a “file access notice”.
(5) The person to whom a file access notice is given is referred to as “the document-holder”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.