SCHEDULES

C1C2SCHEDULE 23Data-gathering powers

Annotations:
Modifications etc. (not altering text)
C1

Sch. 23 amendment to earlier affecting provision SI 2009/470 reg. 33(1) (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 4

C2

Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

Part 1Power to obtain data

Power to retain documents

7

1

If an officer of Revenue and Customs thinks it reasonable to do so, HMRC may retain documents provided pursuant to a data-holder notice for a reasonable period.

2

While a document is being retained, the data-holder may, if the document is reasonably required for any purpose, request a copy of it.

3

The retention of a document under this paragraph is not to be regarded as breaking any lien claimed on the document.

4

If a document retained under this paragraph is lost or damaged, the Commissioners are liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.