Commentary on Sections Information Section 26: Power to obtain information or documents
124.Section 26 provides HMRC with the power to request information or documents.
125.Subsection (1) allows HMRC to issue a written notice requesting information or documents which are relevant to the operation of the scheme. Regulations will set out the categories of people who can be required to provide information or documents.
126.Subsection (2) provides that HMRC may require a person to provide information only if it is in their possession or the person is authorised to provide that information or document.
127.Subsection (3) enables regulations to make provision about notices requiring information or documents.