PART 4INVESTIGATORY POWERS OF WRA

CHAPTER 2POWERS TO REQUIRE INFORMATION AND DOCUMENTS

86Taxpayer notices

(1)

WRA may issue a notice (a “taxpayer notice”) requiring a person (“the taxpayer”) to provide information or produce a document if—

(a)

WRA requires the information or document for the purpose of checking the taxpayer's tax position,

(b)

it is reasonable to require the taxpayer to provide the information or produce the document, and

(c)

nothing in sections 97 to 102 prevents WRA from requiring the taxpayer to provide the information or produce the document.

F1(2)

Before issuing a taxpayer notice WRA may (but need not, subject to section 97(2)) apply to the tribunal for approval to issue the notice.