(1) A request under regulation 27 may include a request to produce specified documents or documents of a specified description.
(2) Where the Treasury request that documents be produced, the Treasury may -
(a) take copies of or extracts from any document so produced,
(b) request any person producing a document to give an explanation of it, and
(c) where that person is a body corporate, partnership or unincorporated body other than a partnership, request any person who is -
(i) in the case of a partnership, a present or past partner or employee of the partnership, or
(ii) in any other case, a present or past officer or employee of the body concerned, to give such an explanation.
(3) Where the Treasury request a designated person or a person acting under a Treasury licence to produce documents, that person must -
(a) take reasonable steps to obtain the documents (if they are not already in the person’s possession or control);
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