FA 2000, Sch. 36, para. 20 prevents HMRC from requiring the production of a document the whole of which originated more than 6 years before the date of the notice unless the information notice is issued by, or with the agreement of, an authorised officer.
To be within the provision, the whole of the document must have originated more than 6 years before the date of the notice. If some entries in the document, for example in a record book, were made more than 6 years before and some within the proceeding 6 years the officer can require the whole document to be produced without seeking the agreement of an authorised officer.
The authorised officer might issue an information notice or agree to it being issued for a document that originated more than 6 years before the date of the notice if:-
There will be no failure to produce a document required by an information notice if the document is more than 6 years old and the notice was issued without the agreement of an authorised officer.