SCHEDULES
SCHEDULE 36Information and inspection powers
Part 1Powers to obtain information and documents
Copying third party notice to taxpayer
4
(1)
An officer of Revenue and Customs who gives a third party notice must give a copy of the notice to the taxpayer to whom it relates, unless the F1tribunal has disapplied this requirement.
(2)
The F2tribunal may not disapply that requirement unless—
(a)
an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs, and
(b)
the F3tribunal is satisfied that the officer has reasonable grounds for believing that giving a copy of the notice to the taxpayer might prejudice the assessment or collection of tax.