Section 6Part 0 —
Information and records
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The Commissioner may, by notice, require any person to —
(a) supply to him such information; and
(b) produce to him such records,
as may be specified in the notice, being information and records the supply and production of which the Commissioner considers necessary or desirable for the purpose of enabling him to carry out his functions.
supply to him such information; and
produce to him such records,
A notice under subsection (1) shall require the information to be supplied and the records to be produced within such period as may be specified in the notice, being not less than thirty days from the date of the notice.