Finance Act 2014, Paragraph 31 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
31(1)Paragraph 93 (power to require information) is amended as follows.U.K.
(2)For sub-paragraph (1) substitute—
“(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 SIP code, and
(b)which the person to whom the notice is addressed has or can reasonably obtain.”
(3)In sub-paragraph (2)(a)—
(a)for sub-paragraph (i) substitute—
“(i)to check anything contained in a notice under paragraph 81A or a return under paragraph 81B or to check any information accompanying such a notice or return, or”, and”
(b)in sub-paragraph (ii) after “plan” insert “ or any other person whose liability to tax the operation of a plan is relevant to ”.
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