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Version Superseded: 06/04/2006
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Income and Corporation Taxes Act 1988, Section 651A is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)The Board may by regulations make any of the following provisions—
(a)provision requiring prescribed persons to furnish to the Board, at prescribed times, information relating to any of the matters mentioned in subsection (2) below;
(b)provision enabling the Board to serve a notice requiring prescribed persons to furnish to the Board, within a prescribed time, particulars relating to any of those matters;
(c)provision enabling the Board to serve a notice requiring prescribed persons to produce to the Board, within a prescribed time, documents relating to any of those matters;
(d)provision enabling the Board to serve a notice requiring prescribed persons to make available for inspection on behalf of the Board books, documents and other records, being books, documents and records which relate to any of those matters;
(e)provision requiring prescribed persons to preserve for a prescribed time books, documents and other records, being books, documents and records which relate to any of those matters.
(2)The matters referred to in subsection (1) above are—
(a)any personal pension scheme which is or has been approved; and
(b)any personal pension arrangements which are or have been approved.
(3)A person who fails to comply with regulations made under subsection (1)(e) above shall be liable to a penalty not exceeding £3,000.
(4)Regulations under this section may make different provision for different descriptions of case.
(5)In this section “prescribed” means prescribed by regulations made under this section.]
Textual Amendments
F1S. 651A inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 96(1)
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