89
In forcePower to record giving of information
Part 7Investigations
Division 2Investigations under tax laws
Subdivision 2Provisions about requiring information, documents and attendance
89 Power to record giving of information
(1)
This section applies if a person is giving information to the commissioner or an investigator under a requirement under section 88.
(2)
With the person’s knowledge, a recording may be made, in the way the commissioner or investigator considers appropriate, of questions asked by the commissioner or investigator and information given by the person.
(3)
If asked to do so by the person, the commissioner or investigator must give the person a copy of the recording.
This Act’s bill:Explanatory memorandum
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.