PART 4INVESTIGATORY POWERS OF WRA

CHAPTER 1INTRODUCTORY

Interpretation

I183Information 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.