128Information if election madeU.K.
This section has no associated Explanatory Notes
(1)[F1an officer of Revenue and Customs] may by notice require the person carrying on a trade in relation to which a herd basis election is made to deliver a return of such information about—
(a)the animals kept for the purposes of the trade, and
(b)the products of those animals,
as may be required by the notice.
(2)The return must be delivered [F1an officer of Revenue and Customs]within the time specified in the notice.
Textual Amendments
F1Words in s. 128(1)(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 132(1); S.I. 2005/1126, art. 2(h)