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The Double Taxation Dispute Resolution (EU) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 51
- PART 2
- CHAPTER 2
- Regulation 12
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12.—(1) The Commissioners may make a request to the complainant for any information which the Commissioners consider may be necessary in respect of the complaint (in order to decide whether to accept or reject the complaint or otherwise).
(2) That request may only be made within the period of 90 days beginning with the date on which the complaint was received by the Commissioners.
(3) The complainant must ensure that all the information requested by the Commissioners is provided to the Commissioners within the period of 90 days beginning with the date on which the complainant received the request.
(4) When that information is provided to the Commissioners, the complainant must ensure a copy of it is sent to each of the other competent authorities concerned at the same time and without delay.
(5) But paragraph (4) does not apply where the affected person is an individual who, or a smaller undertaking which, is resident for tax purposes in the United Kingdom.
(6) In those cases, after the information is received by the Commissioners they must send a copy of it to each other competent authority concerned at the same time and without delay.
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