SCHEDULES
SCHEDULE 23Data-gathering powers
Part 1Power to obtain data
Purpose of power
2
1
The power in paragraph 1(1) is exercisable to assist with the efficient and effective discharge of HMRC's tax functions—
a
whether a particular function or more generally, and
b
whether involving a particular taxpayer or taxpayers generally.
2
It is additional to and is not limited by other powers that HMRC may have to obtain data (for example, in Schedule 36 to FA 2008).
3
But it may not be used (in place of the power in paragraph 1 of that Schedule) to obtain data required for the purpose of checking the relevant data-holder's own tax position.
4
Sub-paragraph (3) does not prevent use of the power in paragraph 1(1) of this Schedule to obtain data about a matter mentioned in paragraph 14(3)(a) (beneficial ownership of certain payments etc).
5
Nothing in this paragraph limits the use that may be made of data that have been obtained under this Schedule (see section 17(1) of CRCA 2005).