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Taxes Management Act 1970
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Changes over time for: Section 23
Version Superseded: 01/04/2000
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- 01/02/1991- Amendment
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23 Power to obtain copies of registers of securities. [1952 s.233; 1964(M) Sch.IV(1).]U.K.
(1)The Board may cause to be served upon any body corporate a notice requiring them to deliver to the Board within a specified time, being not less than twenty-one days, a copy, certified by a duly authorised officer of such body, of the whole of, or any specified class of entries in, any register containing the names of the holders of any securities issued by them.
(2)On delivery of the copy in accordance with the notice payment shall be made therefor at the rate of five shillings F1 in respect of each one hundred entries.
(3)In this section “security” includes shares, stock, debentures and debenture stock, and “entry” means, in relation to any register, so much thereof as relates to the securities held by any one person.
Textual Amendments
F1 See theDecimal Currency Act 1969 (c.19) ss.10and16(1)—references to shillings and pence in enactments passed before15February1971to be read on and after that day as referring to equivalent amount in the new currency.
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