PART 4INVESTIGATORY POWERS OF WRA
CHAPTER 1INTRODUCTORY
Interpretation
83Information notices
(1)
In this Act, “information notice” means—
(a)
a taxpayer notice under section 86,
(b)
a third party notice under section 87,
(c)
an unidentified third party notice under section 89,
(d)
an identification notice under section 92, or
(e)
a debtor contact notice under section 93.
(2)
An information notice may either specify or describe the information or documents to be provided or produced.
(3)
If an information notice is issued with the approval of the tribunal, the notice must state that fact.