Chwilio Deddfwriaeth

Finance Act 2009

 Help about what version

Pa Fersiwn

  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (Fel y'i Deddfwyd)
 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Cross Heading: Requirement for contact details for debtor

 Help about opening options

Alternative versions:

Changes to legislation:

Finance Act 2009, Cross Heading: Requirement for contact details for debtor is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

Requirement for contact details for debtorU.K.

1(1)This Schedule applies where—U.K.

(a)a sum is payable by a person (“the debtor”) to the Commissioners under or by virtue of an enactment or under a contract settlement,

(b)an officer of Revenue and Customs reasonably requires contact details for the debtor for the purpose of collecting that sum,

(c)the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and

(d)the condition in sub-paragraph (2) is met.

(2)That condition is that—

(a)the third party is a company, a local authority or a local authority association, or

(b)the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.

(3)This Schedule does not apply if—

(a)the third party is a charity and obtained the details in the course of providing services free of charge, or

(b)the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.

Yn ôl i’r brig

Options/Cymorth