Part 9 Supplementary Provisions
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Part 9 Supplementary Provisions

Power to require information

45

[(1)     An officer of Revenue and Customs may by notice require a person to provide the officer with any information—

(a)     which the officer reasonably requires for the performance of any functions of Her Majesty's Revenue and Customs or an officer of Revenue and Customs under the SAYE code, and

(b)     which the person to whom the notice is addressed has or can reasonably obtain.]

(2)     The power conferred by this paragraph extends, in particular, to—

(a)     information to enable [an officer of Revenue and Customs]—

[(i)     to check anything contained in a notice under paragraph 40A or a return under paragraph 40B or to check any information accompanying such a notice or return, or]

(ii)     to determine the liability to tax, including capital gains tax, of any person who has participated in a scheme [or any other person whose liability to tax the operation of a scheme is relevant to], and

(b)     information about the administration of a scheme and any alteration of the terms of a scheme.

(3)     The notice must require the information to be provided within a specified time, which must not end

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