93(1)[F1An officer of Revenue and Customs] may by notice require a person to provide [F2the officer] with information—U.K.
(a)which [F2the officer] reasonably [F3requires] for the performance of [F4the officer's] functions under the SIP code, and
(b)which the person to whom the notice is addressed has or can reasonably obtain.
(2)The power conferred by this paragraph extends, in particular, to—
(a)information to enable [F1an officer of Revenue and Customs] —
(i)to decide whether to approve a SIP or to withdraw an approval already given, or
(ii)to determine the liability to tax, including capital gains tax, of any person who has participated in a plan, and
(b)information about the administration of a plan and any proposed alteration of the terms of a plan.
(3)The notice must require the information to be provided within a specified period, which must not end earlier than 3 months after the date when the notice is given.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F2Words in Sch. 2 para. 93(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(m); S.I. 2005/1126, art. 2(2)(h)
F3Word in Sch. 2 para. 93(1)(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 121(d); S.I. 2005/1126, art. 2(2)(h)
F4Words in Sch. 2 para. 93(1)(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(c); S.I. 2005/1126, art. 2(2)(h)