Without prejudice to other provisions of the Tax Acts, any person, or any employee of a person, who has made or received a relevant payment, shall produce to a Revenue officer for inspection all documents and records relating to the relevant payment as are in such person's power, possession or procurement which have been requested by the Revenue officer.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2012 - onwards
Version 1 of 1