18 Employment intermediaries: information powers and related penalties
Finance Act 2014 (2014 c 26) | Legislation

18  Employment intermediaries: information powers and related penalties

(1)     After section 716A of ITEPA 2003 insert—

“Employment intermediaries: information powers

716B Employment intermediaries to keep, preserve and provide information etc

(1)     For purposes connected with Chapter 7 of Part 2 (treatment of workers supplied by agencies) or Part 11 (PAYE), the Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for, or in connection with, requiring a specified employment intermediary—

(a)     to keep and preserve specified information, records or documents

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