Point in time view as at 15/03/2018.
Finance Act 2011, Cross Heading: Specifying relevant data 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.
3(1)A data-holder notice must specify the relevant data to be provided.U.K.
(2)Relevant data may not be specified in a data-holder notice unless an officer of Revenue and Customs has reason to believe that the data could have a bearing on chargeable or other periods ending on or after the applicable day.
(3)The applicable day is the first day of the period of 4 years ending with the day on which the notice is given.
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