{
  "url": "https://openlegislation.uk/finance-act-2014/section-270",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-270.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/270",
  "kind": "section",
  "number": "270",
  "heading": "Limitation on duty to produce documents",
  "text": "Nothing in this Part requires a person to produce a document—\n(a) which is not in the possession or power of that person, or\n(b) if the whole of the document originates more than 6 years before the requirement to produce it would, if it were not for this section, arise.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/270",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}