465U.K.After section 421 insert—
“421APower to obtain information
(1)An officer of Revenue and Customs may, for the purposes of this Chapter, by notice require any person in whose name any shares or loan capital are registered—
(a)to state whether or not that person is the beneficial owner of the shares or loan capital, and
(b)if that person is not the beneficial owner of the shares or loan capital, to provide the name and address of the person on whose behalf the shares or loan capital are registered in that person's name.
(2)Subsections (3) and (4) apply if a company (“the issuing company”) appears to an officer of Revenue and Customs to be a close company.
(3)The officer may, for the purposes of this Chapter, by notice require the issuing company to provide the officer with—
(a)particulars of any bearer securities issued by the company,
(b)the names and addresses of the persons to whom the securities were issued, and
(c)details of the amounts issued to each person.
(4)The officer may, for the purposes of this Chapter, by notice require—
(a)any person to whom bearer securities were issued by the company, or
(b)any person to or through whom bearer securities issued by the company were subsequently sold or transferred,
to provide any further information that the officer reasonably requires with a view to enabling the officer to find out the names and addresses of the persons beneficially interested in the securities.
(5)In this section—
“loan creditor” has the meaning given by section 453 of CTA 2010, and
“securities” includes—
(a)shares, stocks, bonds, debentures and debenture stock, and
(b)any promissory note or other instrument evidencing indebtedness to a loan creditor of the company.”