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Finance Act 2003

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Changes over time for: Cross Heading: Notice requiring delivery of documents or provision of information

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No versions valid at: 13/04/2003

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Point in time view as at 13/04/2003. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

Changes to legislation:

Finance Act 2003, Cross Heading: Notice requiring delivery of documents or provision of information is up to date with all changes known to be in force on or before 28 February 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. Help about Changes to Legislation

Valid from 10/07/2003

Notice requiring delivery of documents or provision of informationU.K.

28(1)The Board may by notice in writing require a person—U.K.

(a)to deliver to a named officer of the Board such documents as are in the person’s possession or power and (in the Board’s reasonable opinion) contain, or may contain, information relevant to—

(i)any tax liability to which the person is or may be subject, or

(ii)the amount of any such liability, or

(b)to provide to a named officer of the Board such information as the Board may reasonably require as being relevant to, or to the amount of, any such liability.

(2)Notice under this paragraph shall not be given unless the Board have reasonable grounds for believing—

(a)that the person to whom it relates may have failed, or may fail, to comply with any provision of this Part of this Act, and

(b)that any such failure is likely to have led, or to lead, to serious prejudice to the proper assessment or collection of tax.

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