Section 269 | Exception for certain documents or information

(1)Nothing in this Part requires a person to provide or produce—

(a)information that relates to the conduct of a pending appeal relating to tax or any part of a document containing such information,

(b)journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984) or information contained in such material, or

(c)personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records (but see subsection (2)).

(2)A notice under this Part may require a person—

(a)to produce documents, or copies of documents, that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”), and

(b)to provide any information contained in such records that is not personal information.