293. Disclosure and custody of documents.

293.     Disclosure and custody of documents.

Where any document to which an order to HM Revenue and Customs to produce documents1 relates is not in the possession of the HM Revenue and Customs official2 to whom the order is addressed, it is the duty of that official to take all reasonable steps to secure possession of it, and, if he fails to do so, to report the reasons for his failure to the court3; and, where any document to which such an order relates is in the possession of an official other than the one