Paragraph 6 I1
(1)
This paragraph applies if, in the course of an investigation, a person (B)—
(a)
provides information,
(b)
produces documents, or
(c)
gives oral evidence.
(2)
The Commissioner may, if he or she thinks fit, pay to B—
(a)
sums in respect of expenses properly incurred by B, and
(b)
allowances by way of compensation for loss of B's time.
(3)
Any payment to B is to be made—
(a)
in accordance with such scales as may be determined by the Commissioner, and
(b)
subject to such conditions as may be determined by the Commissioner.
Annotations
Commencement
- I1
Sch. 10 para. 6 in force at 7.7.2015 by S.I. 2015/1413, art. 3(h)