251 Information: general requirements
Finance Act 2004 (2004 c 12) | Legislation

251  Information: general requirements

(1)     The Board of Inland Revenue may by regulations make provision requiring persons of a prescribed description—

(a)     to provide to the Inland Revenue, in a form specified by the Board of Inland Revenue, information of a prescribed description relating to any of the matters mentioned in subsection (2), and

(b)     to preserve for a prescribed period any documents relating to such information.

(2)     Those matters are—

(a)     any matter relating to a registered pension scheme,

(b)     any matter relating to a pension scheme which has ceased to be a registered pension scheme,

(c)     any matter relating to a pension scheme in relation to which an application for registration has been made,

(d)

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