256 Tribunal approval for certain uses of power under section 255
Finance Act 2014 (2014 c 26) | Legislation

256  Tribunal approval for certain uses of power under section 255

(1)     An officer of Revenue and Customs may not, without the approval of the tribunal, give a notice under section 255 requiring a person (“A”) to provide information or produce a document which relates (in whole or in part) to a person who is neither A nor an undertaking in relation to which A is a parent undertaking.

(2)     An officer of Revenue and Customs may

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