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Changes over time for: Paragraph 45


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 18/04/2005
Status:
Point in time view as at 13/06/2003.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Paragraph 45 is up to date with all changes known to be in force on or before 09 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.

Changes to Legislation
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Nodiadau Esboniadol
45(1)The Inland Revenue may by notice require any person to provide them with any information—U.K.
(a)which they reasonably require for the performance of their functions 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 the Inland Revenue—
(i)to decide whether to approve an SAYE option scheme or to withdraw an approval already given, or
(ii)to determine the liability to tax, including capital gains tax, of any person who has participated in a scheme, 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 earlier than 3 months after the date when the notice is given.
Yn ôl i’r brig