243 Power to require information in other cases
Income Tax Act 2007 (2007 c 3) | Legislation

243  Power to require information in other cases

(1)     Subsection (2) applies if EIS relief is claimed in respect of shares in a company, and an officer of Revenue and Customs has reason to believe that it may not be due because of any such arrangement or scheme as is mentioned in—

(a)     section 165 or 182(2) or (4) (no tax avoidance),

(b)     section 171 (persons subscribing for shares under certain arrangements),

(c)     section 176(4) or (5), 183(6) or 191(3), (4) or (5) (winding up, administration etc),

(d)     section 177(1) (no pre-arranged exits), . . .

[(da)     section 178A (no disqualifying arrangements), or]

(e)     section 185(1) or (2), 190(1) or 191(2) (conditions ceasing to be met).

The reference in paragraph (c) to subsections (3), (4) and (5) of section 191 is to be read as including

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