[109B Power to require information]

[109B  Power to require information]

[(1)     An authorised officer who has reasonable grounds for suspecting that a person—

(a)     is a person falling within subsection (2) [or (2A)] below, and

(b)     has or may have possession of or access to any information about any matter that is relevant for any one or more of the purposes mentioned in section 109A(2) above,

may, by written notice, require that person to provide all such information described in the notice as is information of which he has possession, or to which he has access, and which it is reasonable for the authorised officer to require for a purpose so mentioned.

(2)     The persons who fall within this subsection are—

(a)     any person who is or has been an employer or employee within the meaning of any provision made by or under the Contributions and Benefits Act;

(b)     any person who is or has been a self-employed earner within the meaning of any such provision;

(c)     any person who by virtue of any provision made by or under that Act falls, or has fallen, to be treated for the purposes of any such provision as a person within paragraph (a) or (b) above;

(d)

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