Copying third party notice to taxpayerU.K.
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.U.K.
(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.
Textual Amendments
F1Word in Sch. 36 para. 4(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(4)(a)
F2Word in Sch. 36 para. 4(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(4)(b)(i)
F3Word in Sch. 36 para. 4(2)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(4)(b)(ii)
Commencement Information
I1Sch. 36 para. 4 in force at 1.4.2009 by S.I. 2009/404, art. 2