Chwilio Deddfwriaeth

Finance Act 2012

Details of the Section

2.Subsection (1) provides for amendments to Schedule 36 FA 2008.

3.Subsection (2) inserts the new power into Schedule 36.

4.New paragraph 5A(1) provides that an authorised officer of HMRC may issue a notice requiring a third party to provide relevant information about a person, subject to the conditions set out in new paragraphs 5A(2) to (5).

5.New paragraph 5A(6) defines what “relevant information” means.

6.New paragraph 5A(7) ensures that the identity details of all persons must be provided where the identifying information provided relates to more than one person.

7.Subsections (3) to (5) make consequential amendments to Schedule 36 including ensuring that the same rights of appeal apply as for a notice under paragraph 5 of Schedule 36.

8.Subsection (6) updates the reference in section 18D of Taxes Management Act (“TMA”) 1970 to sections 17 and 18 of that Act which are repealed by Schedule 23 FA 2011 from 1 April 2012.

9.Subsection (7) provides that the new power, which will come into force on Royal Assent, will apply to tax whenever due.

10.Subsection (8) provides for the amendment in subsection (6) to take effect from 1 April 2012.

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