- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/10/2014.
Finance Act 2014, Section 264 is up to date with all changes known to be in force on or before 10 September 2024. 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.
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(1)This section applies where—
(a)a person (“P”) has provided information or produced a document in purported compliance with section 255, 257, 258, 259, 260, 261 or 262, but
(b)an authorised officer suspects that P has not provided all the information or produced all the documents required under the section concerned.
(2)The authorised officer, or an officer of Revenue and Customs with the approval of the authorised officer, may apply to the tribunal for an order requiring P to—
(a)provide specified information about persons who are its clients for the purposes of the section to which the application relates,
(b)provide specified information, or information of a specified description, about a monitored proposal or monitored arrangements,
(c)produce specified documents relating to a monitored proposal or monitored arrangements.
(3)The tribunal may make an order under subsection (2) in respect of information or documents only if satisfied that the officer has reasonable grounds for suspecting that the information or documents—
(a)are required under section 255, 257, 258, 259, 260, 261 or 262 (as the case may be), or
(b)will support or explain information required under the section concerned.
(4)A requirement by virtue of an order under subsection (2) is to be treated as part of P's duty under section 255, 257, 258, 259, 260, 261 or 262 (as the case may be).
(5)Information or a document required as a result of subsection (2) must be provided, or the document produced, within the period of 10 days beginning with the day on which the order under subsection (2) was made.
(6)An authorised officer may, by direction, extend the 10 day period mentioned in subsection (5).
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