PART VIII ADMINISTRATION AND COLLECTION
Accounts and information
C1219 Power to require information.
1
The Board may by notice in writing require any person to furnish them within such time, not being less than thirty days, as may be specified in the notice with such information as the Board may require for the purposes of this Act.
F11A
A notice under this section is not to be given except with the consent of a Special Commissioner and the Commissioner is to give his consent only on being satisfied that in all the circumstances the Board are justified in proceeding under this section.
2
A notice under this section may be combined with one relating to income tax.
3
Subject to subsection (4) below, a barrister or solicitor shall not be obliged in pursuance of a notice under this section to disclose, without his client’s consent, any information with respect to which a claim to professional privilege could be maintained.
C24
A solicitor may be obliged in pursuance of a notice under this section to disclose the name and address of his client; and if his client is resident outside the United Kingdom and carries on outside the United Kingdom a business which includes the provision for persons in the United Kingdom of services or facilities relating to—
a
the formation of companies outside the United Kingdom,
b
the making of settlements outside the United Kingdom, or
c
the securing of control over, or the management or administration of, such companies or settlements,
a solicitor may also be so obliged to disclose the names and addresses of persons in the United Kingdom for whom such services or facilities have been provided in the course of that business.