Information requirementsU.K.
4(1)The obligations relating to the furnishing of information which are imposed by this Schedule on the non-resident’s UK representative in a case where that representative is his independent agent shall not require that representative to do anything except so far as it is practicable for the representative to do so by acting to the best of his knowledge and belief after having taken all reasonable steps to obtain the necessary information.U.K.
(2)Paragraph 2 above shall not have the effect—
(a)of discharging the non-resident from any obligation to furnish information in a case where that obligation has been discharged by his UK representative by virtue only of sub-paragraph (1) above; or
(b)of requiring the non-resident to be bound by any error or mistake contained, otherwise than as a result of—
(i)any act or omission of the non-resident himself, or
(ii)any act or omission to which he consented or in which he connived,
in information furnished by his UK representative in compliance, so far as required by sub-paragraph (1) above, with any obligation imposed by virtue of this Schedule on that representative.
(3)In this paragraph “information” includes anything contained in any return, self-assessment, account, statement or report that is required to be provided to the Board or any officer of the Board, and references to furnishing information shall be construed accordingly.