PART 3 N.I. Repayments by Assessment to Income Tax

Personal return N.I.

25.  For the purposes of establishing the amount of the repayment which a borrower is required to make for a tax year under regulation 24, HMRC may require the borrower—

(a) to include such information as may reasonably be required, in a return required to be made and delivered under section 8 of the 1970 Act ; and

(b) to deliver with the return such accounts, statements and documents as may reasonably be required relating to information contained in the return as a result of paragraph (a).

Commencement Information

I1 Reg. 25 in operation at 6.4.2009, see reg. 1(1)