[257GH Power to require information in other cases]
Income Tax Act 2007 (2007 c 3) | Legislation

[257GH  Power to require information in other cases]

[(1)     Subsection (2) applies if SEIS 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 arrangements or scheme as is mentioned in—

(a)     section 257BC (no related investment arrangements),

(b)     section 257BE or 257DB(2) or (4) (no tax avoidance),

(c)     section 257CD(1) (no pre-arranged exits),

(d)     section 257CF (no disqualifying arrangements),

(e)     section 257DB(4) (winding up, administration etc), or

(f)     section 257DG(1) or (2) (conditions ceasing to be met).

(2)     The officer may by notice require any person concerned to supply the officer within such time as may be specified in the notice with—

(a)

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