Regulation 9 Information not held by the person to whom a direction is given
(1)
A person may refuse to comply with a direction given to him under section 24 or section 26 of the Act if he does not hold the information specified or described in the direction.
(2)
For the purposes of these Regulations, a person holds information if—
(a)
he holds it, otherwise than on behalf of another person, or
(b)
another person holds it on his behalf.