Valid from 20/09/2024
31Power to obtain information and documents from third partiesS
This section has no associated Explanatory Notes
(1)If the condition in subsection (2) is met, an authorised officer may by notice require a person to—
(a)provide information, or
(b)produce a document,
in respect of a liable person.
(2)That condition is that—
(a)the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and
(b)it is reasonable for the person to be required to provide the information or to produce the document.
(3)A notice under this section must specify or describe the information or documents to be provided or produced.
Commencement Information
I1S. 31 not in force at Royal Assent, see s. 79(2)