Part 3 Information Powers
Finance Act 2013 (2013 c 29) | Legislation

Part 3 Information Powers

10

After section 552ZA of ICTA insert—

“552ZB Regulations in relation to qualifying policies

(1)     The Commissioners for Her Majesty's Revenue and Customs may make regulations—

(a)     requiring relevant persons—

(i)     to provide prescribed information to persons who apply for the issue of qualifying policies or who are, or may be, required to make statements under paragraph B3(2) of Schedule 15;

(ii)     to provide to an officer of Revenue and Customs prescribed information about qualifying policies which have been issued by them or in relation to which they are or have been a relevant transferee;

(b)

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