Chwilio Deddfwriaeth

Finance Act 2008

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

Approval etc of taxpayer notices and third party notices

3(1)An officer of Revenue and Customs may not give a third party notice without—

(a)the agreement of the taxpayer, or

(b)the approval of the First-tier Tribunal.

(2)An officer of Revenue and Customs may ask for the approval of the First-tier Tribunal to the giving of any taxpayer notice or third party notice (and for the effect of obtaining such approval see paragraphs 29, 30 and 53 (appeals against notices and offence)).

(3)The First-tier Tribunal may not approve the giving of a taxpayer notice or third party notice unless—

(a)an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs,

(b)the Tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,

(c)the person to whom the notice is addressed has been told that the information or documents referred to in the notice are required and given a reasonable opportunity to make representations to an officer of Revenue and Customs,

(d)the First-tier Tribunal has been given a summary of any representations made by that person, and

(e)in the case of a third party notice, the taxpayer has been given a summary of the reasons why an officer of Revenue and Customs requires the information and documents.

(4)Paragraphs (c) to (e) of sub-paragraph (3) do not apply to the extent that the First-tier Tribunal is satisfied that taking the action specified in those paragraphs might prejudice the assessment or collection of tax.

(5)Where the First-tier Tribunal approves the giving of a third party notice under this paragraph, it may also disapply the requirement to name the taxpayer in the notice if it is satisfied that the officer has reasonable grounds for believing that naming the taxpayer might seriously prejudice the assessment or collection of tax.

Yn ôl i’r brig

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