SCHEDULES
SCHEDULE 2F1... share incentive plans
Part 11Supplementary provisions
Power to require information
93
F21
An officer of Revenue and Customs may by notice require a person to provide the officer with any information—
a
which the officer reasonably requires for the performance of any functions of Her Majesty's Revenue and Customs or an officer of Revenue and Customs 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 F3an officer of Revenue and Customs —
F4i
to check anything contained in a notice under paragraph 81A or a return under paragraph 81B or to check any information accompanying such a notice or return, or”, and
ii
to determine the liability to tax, including capital gains tax, of any person who has participated in a plan F5or any other person whose liability to tax the operation of a plan is relevant to, 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.
Word in Sch. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 14, 89 (with Sch. 8 paras. 90-96)