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Income Tax Act 2007

Section 748: Power to obtain information

2199.This section enables HMRC to obtain information which is relevant to the operation of this Chapter. It is based on section 745(1) to (3) of ICTA.

2200.Subsection (1) includes two minor changes.

2201.First, it refers to “an officer of Revenue and Customs” (namely, the officer dealing with the case) instead of “the Board”. See Change 5 in Annex 1. HMRC’s internal procedures restrict the exercise of the Commissioners for Her Majesty’s Revenue and Customs’ functions under section 745 of ICTA to a small group of specialist officers. Change 5 will have no effect on this practice.

2202.Second, it expressly restricts the particulars to be provided to those which an officer of Revenue and Customs may reasonably require. See Change 114 in Annex 1.

2203.Subsection (2) also includes a minor change in the law. It sets the minimum time which HMRC may allow for the particulars to be provided at 30 days rather than 28 days. See Change 108 in Annex 1.

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