Point in time view as at 21/07/2009.
Finance Act 2009, Paragraph 1 is up to date with all changes known to be in force on or before 06 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.
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.
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