Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 4 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.
4(1)Relevant data specified in a data-holder notice must be provided by such means and in such form as is reasonably specified in the notice.U.K.
(2)If the notice specifies that the data are to be provided by sending them somewhere, the data must be sent to such address and within such period as is reasonably specified in the notice.
(3)If the notice specifies that the data are to be provided by making documents available for inspection somewhere, the documents must be made available for inspection at such place and time as is—
(a)reasonably specified in the notice, or
(b)agreed between an officer of Revenue and Customs and the data-holder.
(4)A place used solely as a dwelling may not be specified under sub-paragraph (3)(a).
(5)A data-holder notice requiring the provision of specified documents requires the documents to be provided only if they are in the data-holder's possession or power.
(6)A power in this paragraph to specify something in a notice includes power to specify it in a document referred to in the notice.
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