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»Ê¹ÚÌåÓýapp data-holder notice may specify the ‘means and formâ€� in which the data-holder must provide the relevant data, providing that the means and form are reasonable.

‘Means and form� includes being able to stipulate the structure and medium through which data is required; so long as our request is reasonable.

If the data-holder notice requires the data-holder to

• send the relevant data somewhere, then the data-holder must send it to that address, and within the period we have specified in the notice, or
• make documents available for inspection somewhere, then the data-holder must make those documents available for inspection at such place and time as is

• reasonably specified in the notice, or
• agreed between the officer and data-holder.

»Ê¹ÚÌåÓýapp period for the data-holder to provide the relevant data, or to make the documents available, must be reasonable. What is considered reasonable depends on the ability and circumstances of the data-holder. We cannot require a data-holder to provide documents for inspection at a place that is used solely as a dwelling.

»Ê¹ÚÌåÓýapp data-holder notice can only require the data-holder to provide documents that are in the data-holder’s possession or power.

Our ability to specify the means and form, and how the data is provided, in the data-holder notice includes a power to specify it in a document referred to in the data-holder notice.

Some machinery provisions of TMA, for example about the service of documents, apply to these data-gathering powers.

FA11/SCH23/PARA4