125Approval of taxpayer notices and third party noticesS
(1)A designated officer may not give a third party notice without—
(a)the agreement of the taxpayer, or
(b)the approval of the tribunal.
(2)A designated officer may ask for the approval of the tribunal to the giving of any taxpayer notice or third party notice (and for the effect of obtaining such approval see sections 152 and 155).
(3)An application for approval under this section may be made without notice (except as required under subsection (4)).
(4)The tribunal may not approve the giving of a taxpayer notice or third party notice unless—
(a)the tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,
(b)the person to whom the notice is to be addressed has been told that the information or documents referred to in the notice are required and has been given a reasonable opportunity to make representations to a designated officer,
(c)the tribunal has been given a summary of any representations made by that person, and
(d)in the case of a third party notice, the taxpayer has been given a summary of the reasons why a designated officer requires the information and documents.
(5)Paragraphs (b) to (d) of subsection (4) do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice the assessment or collection of tax.
(6)Where the tribunal approves the giving of a third party notice under this paragraph, it may also disapply the requirement to name the taxpayer in the notice if it is satisfied that the designated officer has reasonable grounds for believing that naming the taxpayer might seriously prejudice the assessment or collection of tax.
Modifications etc. (not altering text)
C1Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6
Commencement Information
I1S. 125 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)