PART 5Promoters of tax avoidance schemes
Obtaining information and documents
256Tribunal approval for certain uses of power under section 255
1
An officer of Revenue and Customs may not, without the approval of the tribunal, give a notice under section 255 requiring a person (“A”) to provide information or produce a document which relates (in whole or in part) to a person who is neither A nor an undertaking in relation to which A is a parent undertaking.
2
An officer of Revenue and Customs may apply to the tribunal for the approval required by subsection (1); and an application for approval may be made without notice.
3
The tribunal may approve the giving of the notice only if—
a
the application for approval is made by, or with the agreement of, an authorised officer,
b
the tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,
c
the person to whom the notice is to be given has been informed that the information or documents referred to in the notice are required and given a reasonable opportunity to make representations to an officer of Revenue and Customs, and
d
the tribunal has been given a summary of any representations made by that person.
4
Where a notice is given under section 255 with the approval of the tribunal, it must state that it is given with that approval.
5
6
In subsection (1) “parent undertaking” and “undertaking” have the same meaning as in the Companies Acts (see section 1161 and 1162 of, and Schedule 7 to, the Companies Act 2006).
7
A decision of the tribunal under this section is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).