128 Power for HMRC to obtain accounts
Economic Crime and Corporate Transparency Act 2023 (2023 c 56) | Legislation

Accounts

128  Power for HMRC to obtain accounts

After section 10F of the Limited Partnerships Act 1907 (inserted by section 126 of this Act) insert—

“Power for HMRC to obtain accounts
10G Power for HMRC to obtain accounts

(1)     HMRC may by notice in writing require the general partners in a limited partnership to—

(a)     prepare accounts in accordance with regulations made by the Secretary of State for the purposes of this paragraph;

(b)     deliver those accounts to HMRC, together with—

(i)     an auditor's report prepared in accordance with regulations made by the Secretary of State for the purposes of this sub-paragraph;

(ii)     such supporting evidence as may be required by regulations made by the Secretary of the

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