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Finance Act 2008
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Copying third party notice to taxpayer
4(1)An officer of Revenue and Customs who gives a third party notice must give a copy of the notice to the taxpayer to whom it relates, unless the First-tier Tribunal has disapplied this requirement.
(2)The First-tier Tribunal may not disapply that requirement unless—
(a)an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs, and
(b)the Tribunal is satisfied that the officer has reasonable grounds for believing that giving a copy of the notice to the taxpayer might prejudice the assessment or collection of tax.
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