Power to obtain information and documents from third partyU.K.
2(1)An officer of Revenue and Customs may by notice in writing require a person—U.K.
(a)to provide information, or
(b)to produce a document,
if the information or document is reasonably required by the officer for the purpose of checking the tax position of another person whose identity is known to the officer (“the taxpayer”) [F1or for the purpose of collecting a tax debt of the taxpayer].
(2)A third party notice must name the taxpayer to whom it relates, unless the [F2tribunal] has approved the giving of the notice and disapplied this requirement under paragraph 3.
(3)In this Schedule, “third party notice” means a notice under this paragraph.
Textual Amendments
F1Words in Sch. 36 para. 2(1) inserted (with effect in accordance with s. 127(8) of the amending Act) by Finance Act 2021 (c. 26), s. 127(3)
F2Word in Sch. 36 para. 2(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(2)
Commencement Information
I1Sch. 36 para. 2 in force at 1.4.2009 by S.I. 2009/404, art. 2