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Finance Act 2009

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12After paragraph 37 insert—

Information in connection with herd basis electionE+W+S+N.I.

37A(1)This paragraph applies to a taxpayer notice given to a person carrying on a trade in relation to which a herd basis election is made if the notice refers only to information or documents that relate to—

(a)the animals kept for the purposes of the trade, or

(b)the products of those animals.

(2)Paragraph 21 (restrictions on giving taxpayer notice where taxpayer has made tax return) does not apply in relation to the notice.

(3)Herd basis election” means an election under Chapter 8 of Part 2 of ITTOIA 2005 or Chapter 8 of Part 3 of CTA 2009.

Information from persons liable to counteraction of tax advantageE+W+S+N.I.

37B(1)This paragraph applies to a taxpayer notice given to a person if—

(a)it appears to an officer of Revenue and Customs that a counteraction provision may apply to the person by reason of one or more transactions, and

(b)the notice refers only to information or documents relating to the transaction (or, if there are two or more transactions, any of them).

(2)Paragraph 21 (restrictions on giving taxpayer notice where taxpayer has made tax return) does not apply in relation to the notice.

(3)Counteraction provision” means—

(a)section 703 of ICTA (company liable to counteraction of corporation tax advantage), or

(b)section 684 of ITA 2007 (person liable to counteraction of income tax advantage).

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