Section 268 | Production of documents: compliance

(1)Where the effect of a notice under section 255, 257 or 262 is to require a person to produce a document, the person may comply with the requirement by producing a copy of the document, subject to any conditions or exceptions that may be prescribed.

(2)Subsection (1) does not apply where—

(a)the effect of the notice is to require the person to produce the original document, or

(b)an authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, subsequently makes a request in writing to the person for the original document.

(3)Where an officer requests a document under subsection (2)(b), the person to whom the request is made must produce the document—

(a)within such period, and

(b)at such time and by such means,

as is reasonably requested by the officer.