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Finance Act 2012

Summary

1.Section 224 inserts a new paragraph 5A into Schedule 36 to Finance Act (FA) 2008. It provides a power for HM Revenue & Customs (HMRC) to require a third party to provide the name, last known address and date of birth (if known) of a person for whom HMRC has information from which that person’s identity can be ascertained. A notice will only be issued to a person who can be expected to be able to identify the taxpayer from the information provided by HMRC in the notice.

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