Section 184 | Content and requirements of notices

(1)An information notice must specify (or, in the case of paragraphs (a) and (b), describe)—

(a)the information that the recipient is required to provide;

(b)the form in which, and the means by which, the information is to be provided;

(c)a reasonable period within which the information is to be provided;

(d)the provision under which the notice is issued;

(e)whether the notice is issued with the approval of the tribunal.

(2)An information notice issued under sections 180 to 183 may only require information that would not, in the reasonable opinion of an officer of Revenue and Customs, be unduly onerous for the recipient to provide.

(3)An information notice may not require a person to produce a document if the whole of the document originates more than 6 years before the date of the notice without the agreement of an authorised officer of Revenue and Customs.

(4)An information notice may be issued to a person outside the United Kingdom.