1(1)An officer of Revenue and Customs may by notice in writing require a person (“the taxpayer”)—U.K.
(a)to provide information, or
(b)to produce a document,
if the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position.
(2)In this Schedule, “taxpayer notice” means a notice under this paragraph.
Commencement Information
I1Sch. 36 para. 1 in force at 1.4.2009 by S.I. 2009/404, art. 2