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Income Tax (Earnings and Pensions) Act 2003

Paragraph 33: Power to require information

3451.This paragraph derives from paragraph 6 of Schedule 9 to ICTA and gives the Inland Revenue power to obtain information. The words “think necessary” have been replaced with “reasonably require”. See Change 172 in Annex 1.

3452.This provision, as set out in sub-paragraph (2)(a)(ii), also covers liability to capital gains tax.

3453.Sub-paragraph (3) clarifies the operation of the time limit for providing information by making the period run from the date of the notice. Also the period has been extended from 30 days to 3 months. See Change 172 in Annex 1.

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