[118BA Further duty to provide information and documents]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[118BA  Further duty to provide information and documents]

[(1)     An officer may by notice in writing require a person to provide documents if—

(a)     they are reasonably required by the officer for the purpose of protecting, securing, collecting or managing revenues derived from duties of excise, and

(b)     the officer has reasonable cause to believe that the person is in possession or control of them.

(2)     An officer may not give a notice under this section without the approval of the tribunal.

(3)

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