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Finance Act 1975

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4(1)The Board or an inspector may, by notice in writing served on the body by whom a policy to which section 7 or 8 of this Act applies has been issued, require the body, within such time, not being less than thirty days, as may be specified in the notice—

(a)to furnish such particulars; or

(b)to make available for inspection by an officer authorised by the Board such books and other documents in the possession or under the control of the body ;

as the Board or officer may reasonably require for the purposes of those sections or this Schedule.

(2)In section 98 of the [1970 c. 9.] Taxes Management Act 1970 (penalty for failure to furnish information) there shall be added in the first column of the Table the words " paragraph 4 of Schedule 1 to the Finance Act 1975 ".

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