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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 45
Version Superseded: 06/04/2014
Alternative versions:
- 06/04/2003- Amendment
- 18/04/2005- Amendment
- 18/04/2005
Point in time - 06/04/2014- Amendment
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Point in time view as at 18/04/2005.
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45(1)[F1An officer of Revenue and Customs] may by notice require any person to provide [F2the officer] with any information—U.K.
(a)which [F2the officer] reasonably [F3requires] for the performance of [F4the officer's] functions under the SAYE 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 an SAYE option scheme 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 scheme, and
(b)information about the administration of a scheme and any alteration of the terms of a scheme.
(3)The notice must require the information to be provided within a specified time, 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. 3 para. 45(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(r); S.I. 2005/1126, art. 2(2)(h)
F3Word in Sch. 3 para. 45(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 122(e); S.I. 2005/1126, art. 2(2)(h)
F4Words in Sch. 3 para. 45(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(f); S.I. 2005/1126, art. 2(2)(h)
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