SCHEDULES
SCHEDULE 49Powers to obtain contact details for debtors
Requirement for contact details for debtor
1
1
This Schedule applies where—
a
a sum is payable by a person (“the debtor”) to the Commissioners under or by virtue of an enactment or under a contract settlement,
b
an officer of Revenue and Customs reasonably requires contact details for the debtor for the purpose of collecting that sum,
c
the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and
d
the condition in sub-paragraph (2) is met.
2
That condition is that—
a
the third party is a company, a local authority or a local authority association, or
b
the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.
3
This Schedule does not apply if—
a
the third party is a charity and obtained the details in the course of providing services free of charge, or
b
the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.