(1) HMRC may by notice in writing require the general partners in a limited partnership to -
(a) prepare accounts in accordance with regulations made by the Secretary of State for the purposes of this paragraph;
(b) deliver those accounts to HMRC, together with -
(i) an auditor's report prepared in accordance with regulations made by the Secretary of State for the purposes of this sub-paragraph;
(ii) such supporting evidence as may be required by regulations made by the Secretary of the State for the purposes of this sub-paragraph.
(2) A requirement under this section may specify -
(a) the period to which the accounts must relate;
(b) the form and manner in which the documents are to be delivered;
(c) the period within which they are to be delivered.
(3) HMRC may by notice in writing extend a period specified in a requirement under this section.
(4) If the general partners in a limited partnership fail to comply with a requirement under this section an offence is committed by each gene
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