If the person informs you that they cannot obtain the
information or that it does not exist (documents only) and you are
satisfied that the claim is genuine, you should set aside the
relevant part of the notice.
You may be able to get the information which cannot be
obtained under IHTA84/S219A by way of a IHTA84/S219 notice (
IHTM32231), and you should consider a
reference to Litigation in worthwhile cases. Also refer to
Litigation if it seems appropriate to issue notices under both
these provisions at the same time.
