3(1)A data-holder notice must specify the relevant data to be provided.U.K.
(2)Relevant data may not be specified in a data-holder notice unless an officer of Revenue and Customs has reason to believe that the data could have a bearing on chargeable or other periods ending on or after the applicable day.
(3)The applicable day is the first day of the period of 4 years ending with the day on which the notice is given.