Chwilio Deddfwriaeth

Income Tax Act 2007

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

771Power to obtain information
This adran has no associated Nodiadau Esboniadol

(1)An officer of Revenue and Customs may by notice require any person to provide the officer within such period as the officer may direct with such particulars as the officer may reasonably require for the purposes of this Chapter.

(2)That period must be at least 30 days.

(3)The particulars which a person must provide under this section, if required to do so by such a notice, include particulars about—

(a)transactions or arrangements with respect to which the person is or was acting on behalf of others,

(b)transactions or arrangements which in the opinion of the officer should properly be investigated for the purposes of this Chapter, although in the person’s opinion no liability to tax arises under this Chapter, and

(c)whether the person has taken or is taking any part and, if so, what part in transactions or arrangements of a description specified in the notice.

(4)Subsection (3) is subject to subsection (5).

(5)In relation to anything done by a solicitor on behalf of a client who does not consent to the provision of information required to be provided by a notice under subsection (1), the solicitor may not be compelled under this section to do more than—

(a)state that the solicitor was acting on behalf of a client, and

(b)give the name and address of the client.

(6)A solicitor is not treated as having taken part in a transaction or arrangement for the purposes of subsection (3)(c) merely because of giving professional advice to a client about it.

Yn ôl i’r brig

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