What does 'document' mean under paragraph 24 of Schedule 2 to the Savings (Government Contributions) Act 2017?

Under paragraph 24 of Schedule 2, the term 'document' is given an extended meaning. It includes not only a complete document but also any part or extract of a document. This ensures HMRC can request specific sections or pages rather than requiring entire documents, unless the context clearly indicates otherwise.

Can HMRC request only part of a document under the Savings (Government Contributions) Act 2017?

Yes. Because paragraph 24 of Schedule 2 defines 'document' as including any part of a document, HMRC's powers extend to requesting specific pages, sections, or entries from a document. For example, an ISA manager could be asked to produce particular transaction entries rather than an entire ledger.

Are there any exceptions to the broad definition of 'document' in Schedule 2?

Yes. The extended definition applies unless the surrounding context makes it clear that the reference is to a whole document only. Where the context requires the narrower everyday meaning—referring to a complete document rather than a portion—the standard interpretation prevails instead.

Why is the definition of 'document' in paragraph 24 important for HMRC's information powers?

The broad definition provides flexibility in HMRC's information-gathering powers under Schedule 2. It ensures that when HMRC issues notices requiring production of documents from Lifetime ISA managers or account holders, the power covers extracts and partial documents, making compliance more practical and proportionate.

Savings (Government Contributions) Act 2017 section 24

Definition of "document"

Paragraph 24 of Schedule 2 provides a broad definition of the term "document" as used throughout this Part of the Schedule.

The term "document" is given an extended meaning for the purposes of this Part of Schedule 2
The definition includes not only a whole document but also any part of a document
This means that HMRC powers and obligations relating to documents apply equally to extracts or portions of documents
The extended definition applies unless the context makes it clear that only a complete document is intended

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