PART 10Enforcement of payment of tax
CHAPTER 2Enforcement: powers to obtain contact details for debtors
228Power to obtain details
(1)
A designated officer may by notice require the third party to provide the contact details.
(2)
The notice must name the debtor.
(3)
If a notice is given under subsection (1), the third party must provide the details—
(a)
within such period, and
(b)
at such time, by such means and in such form (if any),
as is reasonably specified or described in the notice.