255 Power to obtain information and documents
Finance Act 2014 (2014 c 26) | Legislation

255  Power to obtain information and documents

(1)     An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may by notice in writing require any person (“P”) to whom this section applies—

(a)     to provide information, or

(b)     to produce a document,

if the information or document is reasonably required by the officer for any of the purposes in subsection (3).

(2)     This section applies to—

(a)     any person who is a monitored promoter, and

(b)     any person who is a relevant intermediary in relation to a monitored proposal of a monitored promoter,

and in either case that monitored promoter is referred to below as “the relevant monitored promoter”.

(3)     The purposes mentioned in subsection (1) are—

(a)     considering the possible consequences

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