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This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
(1)Regulations may require, or authorise officers of Revenue and Customs to require, a relevant person—
(a)to make documents available for inspection by Her Majesty's Revenue and Customs, or
(b)to provide information or documents to Her Majesty's Revenue and Customs.
(2)The following are relevant persons—
(a)a person who is or was an approved account provider;
(b)a person who has applied to open a Saving Gateway account;
(c)a person who is or was the holder of a Saving Gateway account or a purported Saving Gateway account.
(3)Regulations may include provision requiring documents to be made available or information or documents to be provided—
(a)in the form and way prescribed by the regulations;
(b)by the time and at the place so prescribed.
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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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