Point in time view as at 02/12/2019.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Power to require information is up to date with all changes known to be in force on or before 06 March 2025. 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.
45[F1(1)An officer of Revenue and Customs may by notice require a person to provide the officer with any information—U.K.
(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 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 [F2an officer of Revenue and Customs] —
[F3(i)to check anything contained in a notice under paragraph 40A or a return under paragraph 40B 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 scheme [F4or any other person whose liability to tax the operation of a scheme is relevant to], 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
F1Sch. 3 para. 45(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 118(2), 146 (with Sch. 8 paras. 147-157)
F2Words 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)
F3Sch. 3 para. 45(2)(a)(i) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 118(3)(a), 146 (with Sch. 8 paras. 147-157)
F4Words in Sch. 3 para. 45(2)(a)(ii) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 118(3)(b), 146 (with Sch. 8 paras. 147-157)
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