(1) The Minister may serve a notice in writing on an approved partnership business to provide information to the Ministry to show that the conditions on which a tax relief was granted are satisfied.
(2) A notice issued under this section must —
(a) contain details of the information required;
(b) direct the partnership business to deliver the information to the Minister;
(c) specify the time within which the information sought in the notice is to be delivered.
(3) An approved partnership business may request, in writing, an extension of time to provide the information in the notice issued under subsection (2).
(4) The Minister may extend the time specified in the notice issued under subsection (2) where it considers that the circumstances necessitate an extension.
(5) An approved partnership business that is directed by a notice to deliver information to the Minister shall deliver it to the Minister in accordance with the notice.
(6) An approved partnership business shall not —
(a) in, or in connection with, delivering information under this section, willfully tamper with or alter any information or any part of the information so that the information or any aspect of it is false when received by the Minister;
(b) willfully alter, destroy, damage or conceal any information required by the Minister under this section.