Finance Act 2003

Part 1 U.K. Power of authorised officer to call for documents or information from taxpayer

Notice requiring taxpayer to deliver documents or provide information U.K.

1 (1) An authorised officer of the Board may by notice in writing require a person— U.K.

(a) to deliver to him such documents as are in that person’s possession or power and (in the officer’s reasonable opinion) contain, or may contain, information relevant to—

(i) any tax liability to which that person is or may be subject, or

(ii) the amount of any such liability, or

(b) to provide him with such information as he may reasonably require as being relevant to, or to the amount of, any such liability.

(2) An “authorised officer of the Board” means an officer of the Board authorised for the purposes of this Part of this Schedule.

(3) Before a person is given a notice under this paragraph he must be given a reasonable opportunity to deliver the documents or provide the information in question.

No application for consent under paragraph 2 shall be made unless he has been given that opportunity.

Requirement of consent of [F1 the tribunal] U.K.

Textual Amendments

F1 Words in Sch. 13 para. 2 cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 402(2)

2 (1) The consent of [F2 the tribunal] is required for the giving of a notice under paragraph 1. U.K.

(2) Consent shall not be given unless the [F3 tribunal] is satisfied that in all the circumstances the officer is justified in proceeding under that paragraph.

F4 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Words in Sch. 13 para. 2(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 402(3)

F3 Word in Sch. 13 para. 2(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 402(4)

F4 Sch. 13 para. 2(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 402(5)

Contents of notice under this Part U.K.

3 (1) A notice under paragraph 1 must— U.K.

(a) specify or describe the documents or information to which it relates, and

(b) require the documents to be delivered, or the information to be provided, within such time as may be specified in the notice.

(2) The period specified for complying with the notice must not be less than 30 days after the date of the notice.

Summary of reasons to be given U.K.

4 (1) An officer who gives a notice under paragraph 1 must also give to the person to whom the notice applies a written summary of his reasons for applying for consent to the notice. U.K.

(2) This does not require the disclosure of any information—

(a) that would, or might, identify any person who has provided the officer with any information which he took into account in deciding whether to apply for consent, or

(b) that the [F5 tribunal] giving consent under paragraph 2 directs need not be disclosed.

(3) [F6 The tribunal] shall not give any such direction unless F7 ... satisfied that the officer has reasonable grounds for believing that disclosure of the information in question would prejudice the assessment or collection of tax.

Textual Amendments

F5 Word in Sch. 13 para. 4(2)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 403(2)

F6 Words in Sch. 13 para. 4(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 403(3)(a)

F7 Words in Sch. 13 para. 4(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 403(3)(b)

Power to take copies of documents etc U.K.

5 U.K. The person to whom documents are delivered, or to whom information is provided, in pursuance of a notice under paragraph 1 may take copies of them or of extracts from them.