1110. Power to obtain information and inspection.

An officer of Revenue and Customs may by notice in writing require a person ('the taxpayer') to provide information, or to produce a document, if the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position or the tax position of another person whose identity is known to the officer1. An authorised officer of Revenue and Customs may by notice in writing require a person to do the same for the purpose of checking the tax position of a person whose identity is not known to the officer