Information & Inspection Powers: Inspection Powers: Meaning of 'business documents'
Business documents are documents or copies of documents that
- relate to the carrying on of a business by any person, and
- are part of any person’s statutory records, see CH21700.
Both of these parts must be fulfilled for a document to be a business document.
For any document you inspect you may
- take a copy of it
- make an extract from it, and
- remove it.
to the same extent as if you had requested the document under an information notice CH25320.
See CH25300 for guidance on the documents you cannot inspect.