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(This note is not part of the Regulations)
These Regulations specify the data (“relevant data”) that data-holders may be required to provide to an officer of Her Majesty’s Revenue and Customs under the provisions of Schedule 23 to the Finance Act 2011 (c. 11) (“Schedule 23”).
Paragraph 1 of Schedule 23 provides that an officer of Her Majesty’s Revenue and Customs may, by notice in writing, require a relevant data-holder to provide relevant data. Part 2 of Schedule 23 sets out different types of data-holder. These Regulations specify the relevant data to be provided by each type of relevant data-holder.
A Tax Information and Impact Note covering this instrument was published on 9th December 2010 alongside the draft legislation and is available on the HMRC website at http://www.hmrc.gov.uk/the library/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.
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Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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