[421JDuty to provide informationU.K.
This section has no associated Explanatory Notes
(1)This section applies in relation to reportable events.
(2)Section 421K explains what are reportable events for the purposes of this section.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)[An officer of Revenue and Customs] may by notice require any person to provide [the officer] with such particulars of any reportable events—
(a)which take place in a period specified in the notice, and
(b)in relation to which that person is a responsible person,
as are required by the notice or, if no reportable event in relation to which that person is a responsible person has taken place in that period, to state that fact.
(5)A notice under subsection (4) must specify a date by which it must be complied with.
(6)That date must not be less than 30 days after the date when the notice is given.
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9)Section 421L explains who are the responsible persons in relation to a reportable event.
(10)The particulars required [by a notice under] this section must be provided in a form specified by [the Commissioners for Her Majesty’s Revenue and Customs].
(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]