Section 94: Information made available for the purposes of section 92(4)
212.This section supplements section 92(4). It is based on section 804ZC(6) of ICTA.
213.This section expands the cross-references in section 804ZC(6)(a) and (b) of ICTA to section 29 of TMA and paragraph 44 of Schedule 18 to FA 1998.
214.In section 29(6)(a) of TMA, there cannot be “accounts” which are not “documents”, nor can there be “statements … accompanying the return” which are not “documents”. Subsection (2)(c) and (3)(c) therefore compress “accounts, statements or documents accompanying the return” to “documents accompanying a return”.
215.Similarly:
subsections (2)(d), (3)(d) and (5)(c) omit as otiose the reference to “accounts” in section 29(6)(c) of TMA;
subsections (4)(d) and (6)(d) omit as otiose the reference to “accounts” in paragraph 44(2)(c) of Schedule 18 to FA 1998; and
subsections (5)(b) and (6)(c) compress “any accounts, statements or documents accompanying any such claim” in, respectively, section 29(6)(b) of TMA and paragraph 44(2)(b) of Schedule 18 to FA 1998 to “any documents accompanying such a claim”.
216.Section 29(6)(c) of TMA uses the word “furnished”. Paragraph 44(2)(c) of Schedule 18 to FA 1998 is very similar, but uses the more modern word “provided”. Subsections (2)(d), (3)(d) and (5)(c), which are based on section 29(6)(c) of TMA, therefore use the word “provided”.
217.Section 29(6)(d) of TMA refers to “the situation mentioned in subsection (1) above” and paragraph 44(2)(d) of Schedule 18 to FA 1998 refers to “the situation mentioned in paragraph 41(1) or (2)”. Subsection (7) makes it clear that, in the present context, these references are references to exercise of power to give the person a counteraction notice.