Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 1 – Investigatory Powers Section 36 – Types of information
71.This section sets out the types of information that an information notice cannot compel a person to provide or produce. These are: (i) material acquired or created for the purposes of journalism (subsections (1) to (4)), and (ii) information contained in certain types of “personal records” (subsection (5)). Subsection (6) defines “personal records” for the purposes of the exclusion in subsection (5) as including records relating to a person’s physical or mental health, or different types of counselling or assistance given to that person. This may, for example, be relevant if an exemption is made under section 11 or 14(1)(h) in relation to visitors staying in overnight accommodation for the purpose of obtaining medical treatment, or for the compulsory exemption in section 14(1)(i) for those in receipt of specified disability benefits, payments or allowances. An information notice may require the production of documents that are personal records but with the personal information omitted, and the provision of any information contained in such records that is not personal information (subsection (7)).