19 Information for purposes of [F1charge on profits of UK property businesses or under] Schedule A. U.K.
(1)For the purpose of obtaining particulars of profits or gains chargeable to tax [F2under Chapter 3 of Part 3 of ITTOIA 2005][F3, or under Chapter 3 of Part 4 of CTA 2009, as the profits of a UK property business] (or, for chargeable periods ending before 6th April 1970, under Case VIII of Schedule D), the inspector may by notice in writing require—
(a)any lessee, occupier or former lessee or occupier of land (including any person having, or having had, the use of land) to give such information as may be prescribed by the Board as to the terms applying to the lease, occupation or use of the land, and where any of those terms are established by any written instrument, to produce the instrument to the inspector,
(b)any lessee or former lessee of land to give such information as may be so prescribed as to any consideration given for the grant or assignment to him of the tenancy,
(c)any person who as agent manages land or is in receipt of rent or other payments arising from land to furnish the inspector with such particulars relating to payments arising therefrom as may be specified in the notice.
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In this section -—
(a)“lease” includes an agreement for a lease, and any tenancy, but does not include a mortgage or heritable security, and “lessee” shall be construed accordingly but shall include the successor in title of a lessee,
(b)in relation to Scotland “assignment” means an assignation.
[F5(4)A notice under this section shall not require information with respect to—
(a)the terms applying to the lease, occupation or use of the land, or
(b)consideration given, or
(c)payments arising,
in a year of assessment ending more than three years before the date of the giving of the notice.]
Textual Amendments
F1Words in s. 19 heading inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 367(3) (with Sch. 2)
F2Words in s. 19(1) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 367(2) (with Sch. 2)
F3Words in s. 19(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 300(2) (with Sch. 2 Pts. 1, 2)
F4S. 19(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 300(3), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F5S. 19(4) added (with effect with respect to notices given on or after 29 July 1988) by Finance Act 1988 (c. 39), s. 123(4)