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Taxes Management Act 1970
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Rhagor o Adnoddau
Changes over time for: Section 23
Version Superseded: 01/04/2012
Alternative versions:
- 01/02/1991- Amendment
- 01/04/2000- Amendment
- 18/04/2005- Amendment
- 21/07/2009
Point in time - 01/04/2012- Amendment
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Point in time view as at 21/07/2009. This version of this provision has been superseded.
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Taxes Management Act 1970, Section 23 is up to date with all changes known to be in force on or before 16 November 2024. 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.
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23 Power to obtain copies of registers of securities. U.K.
(1)The Board may cause to be served upon any body corporate a notice requiring them to deliver to the Board within a specified time, being not less than twenty-one days, a copy, certified by a duly authorised officer of such body, of the whole of, or any specified class of entries in, any register containing the names of the holders of any securities issued by them.
(2)On delivery of the copy in accordance with the notice payment shall be made therefor at the rate of five shillings in respect of each one hundred entries.
(3)In this section “security” includes shares, stock, debentures and debenture stock, and “entry” means, in relation to any register, so much thereof as relates to the securities held by any one person.
Modifications etc. (not altering text)
C1S. 23 restricted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 2(b); S.I. 2005/1126, art. 2(2)(d)
C2 S. 23(2) modified by Decimal Currency Act 1969 (c.19), ss. 10, 16(1) (references to shillings and pence in enactments passed before 15.2.1971 to be read on and after that day as referring to equivalent amount in the new currency).
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