104ZAClass 1, 1A, 1B or 2 contributions: powers to call for documents etc

1

Section 20 of the Taxes Management Act 1970 (power to call for documents etc) applies (with sections 20B and 20BB) in relation to a person’s liability to pay relevant contributions as it applies in relation to a person’s tax liability (but subject to the modifications provided by subsection (2)).

2

Those sections apply as if—

a

the references to the taxpayer, a taxpayer or a class of taxpayers were to the person, a person or a class of persons required to pay relevant contributions,

b

the references to an inspector were to an officer of the Inland Revenue,

c

the references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act relating to relevant contributions,

d

the references to the assessment or collection of tax were to the assessment of liability for, and payment of, relevant contributions,

e

the reference to an appeal relating to tax were to an appeal relating to relevant contributions, and

f

the reference to believing that tax has been, or may have been, lost to the Crown were to believing that the Crown has, or may have, incurred a loss.

3

In this section “relevant contributions” means Class 1, Class 1A, Class 1B or Class 2 contributions.