23 Furnishing of information and production of documents

23  Furnishing of information and production of documents

(1)     Every person to whom this Chapter applies shall furnish the Commissioners, within such time and in such form as they may reasonably require, with such information relating to his business as they may reasonably specify.

(2)     Every person to whom this Chapter applies shall, if required to do so by an officer, produce or cause to be produced for inspection by the officer—

(a)     at that person's principal place of business or at such other place as the officer may reasonably require, and

(b)     at such time as the officer may reasonably require,

any documents which relate to his business.

(3)     Where it appears to an officer that any documents which relate to a business of a person to whom

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