264 Failure to provide information: application to tribunal
Finance Act 2014 (2014 c 26) | Legislation

264  Failure to provide information: application to tribunal

(1)     This section applies where—

(a)     a person (“P”) has provided information or produced a document in purported compliance with section 255, 257, 258, 259, 260, 261 or 262, but

(b)     an authorised officer suspects that P has not provided all the information or produced all the documents required under the section concerned.

(2)     The authorised officer, or an officer

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