# Finance Act 2014, Section 270: Limitation on duty to produce documents


Nothing in this Part requires a person to produce a document—
(a) which is not in the possession or power of that person, or
(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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/270 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-270
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.