SCHEDULE 36Information and inspection powers
Part 1Powers to obtain information and documents
Power to obtain information and documents about persons whose identity is not known
5
(1)
An authorised officer of Revenue and Customs may by notice in writing require a person—
(a)
to provide information, or
(b)
to produce a document,
if the condition in sub-paragraph (2) is met.
(2)
That condition is that the information or document is reasonably required by the officer for the purpose of checking the UK tax position of—
(a)
a person whose identity is not known to the officer, or
(b)
a class of persons whose individual identities are not known to the officer.
(3)
An officer of Revenue and Customs may not give a notice under this paragraph without the approval of the F1tribunal .
F2(3A)
An application for approval under this paragraph may be made without notice.
(4)
The F3tribunal may not F4approve the giving of a notice under this paragraph unless it is satisfied that—
(a)
the notice would meet the condition in sub-paragraph (2),
(b)
there are reasonable grounds for believing that the person or any of the class of persons to whom the notice relates may have failed or may fail to comply with any provision of the Taxes Acts F5or any other enactment relating to UK tax,
(c)
any such failure is likely to have led or to lead to serious prejudice to the assessment or collection of UK tax, and
(d)
the information or document to which the notice relates is not readily available from another source.
(5)
In this paragraph “UK tax” means any tax other than relevant foreign tax and value added tax charged in accordance with the law of another member State.