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21. The relevant data for a data-holder of the type described in paragraph 23 of Schedule 23 are—
(a)particulars of transactions in connection with any activities authorised by a petroleum licence as a result of which any person is or might be liable to tax by virtue of section 276 of the Taxation of Chargeable Gains Act 1992(1), section 1313 of the Corporation Tax Act 2009(2) or section 874 of the Income Tax (Trading and Other Income) Act 2005(3);
(b)particulars of earnings or money treated as earnings, which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003(4)) or other payments paid or payable in respect of duties or services performed in an area in which those activities may be carried on under the petroleum licence;
(c)particulars of the persons to whom such earnings, money or other payments were paid and are payable;
(d)information and documents relating to the oil field.
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