- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)This section applies if an information notice or an attendance notice is given at any time during the assessment period in relation to a call-in notice.
(2)As soon as practicable after giving the information notice or attendance notice, the Secretary of State must notify each relevant person of—
(a)the fact that an information notice or attendance notice has been given, and
(b)the time limit specified in the notice for complying with the requirements of the notice.
(3)As soon as practicable after—
(a)the Secretary of State is satisfied that the requirements of the information notice or the attendance notice have been complied with, or
(b)(if earlier) the time specified in the information notice or the attendance notice for complying with those requirements has passed,
the Secretary of State must notify each relevant person confirming that fact.
(4)Any day falling within the period beginning with the day on which the notice under subsection (2) is given and ending with the day on which a notice under subsection (3) is given does not count for the purposes of calculating the initial, additional or voluntary period under section 23.
(5)In this section “relevant person” means each person to whom the call-in notice was given.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: