[118B Duty of revenue traders and others to furnish information and produce documents]

[118B  Duty of revenue traders and others to furnish information and produce documents]

[(1)     Every revenue trader shall—

(a)     furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to—

(i)     any goods or services supplied by or to him in the course or furtherance of a business, or

(ii)     any goods in the importation or exportation of which he is concerned in the course or furtherance of a business, [or

(iii)     any transaction or activity effected or taking place in the course or furtherance of a business,]

as they may reasonably specify; and

(b)     upon demand made by an officer, produce or cause to be produced for inspection by that officer—

(i)

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