SCHEDULES

C5C1C3C4C2C6C7C8C9C10SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C5

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C4

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C6

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

Part 1Powers to obtain information and documents

Power to obtain information and documents from third party

I12

1

An 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 information or document is reasonably required by the officer for the purpose of checking the tax position of another person whose identity is known to the officer (“the taxpayer”).

2

A third party notice must name the taxpayer to whom it relates, unless the F1tribunal has approved the giving of the notice and disapplied this requirement under paragraph 3.

3

In this Schedule, “third party notice” means a notice under this paragraph.