Point in time view as at 31/01/2013.
There are currently no known outstanding effects for the Finance Act 2000, Paragraph 66.
66(1)This paragraph applies where the Inland Revenue have reason to believe that a company or other person—U.K.
(a)has not given a notice which it is required to give under paragraph 64 or 65 in respect of any event, or
(b)has given or received value (within the meaning of paragraph 49(1)) which, but for the fact that the amount given or received was an amount of insignificant value, would have triggered a requirement to give such a notice.
(2)The Inland Revenue may by notice require the person concerned to furnish them, within such time as the Inland Revenue may direct (not being less than 60 days), with such information relating to the event as the Inland Revenue may reasonably require for the purposes of this Schedule.
(3)In sub-paragraph (1)(b) the reference to an amount of insignificant value shall be construed in accordance with paragraph 47(7)(b).
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